多年来,税务部门对个体户停歇业管理一直采取“请假”的办法。笔者所在的税务所管辖区内有近千户个体户,在与这些个体老板们的具体接触中了解到,多数人认为这个办法好,但就是手续太繁琐,费时费力不太方便,建议税务机关能简化一些,以更好地服务纳税人。按现行的管理办法,个体户 Over the years, the tax department has been taking a “leave-off” approach to the suspension of business of self-employed workers. Nearly a thousand self-employed individuals are in the jurisdiction of the tax office where the author is located. In the specific contacts with these individual employers, most people think this approach is good. However, this procedure is too cumbersome and inconvenient, requiring tax authorities to simplify Some to better service taxpayers. According to the current management practices, self-employed