近年来 ,随着社会主义市场经济制度逐步确立、完善 ,个体私营经济已成为我国社会主义市场经济的重要组成部分 ,在国民经济中所占的比例已达 2 5 %,同时也是我们大同市国民经济的潜在发展优势。但个体税收征管仍存在许多亟待解决的问题和薄弱环节 ,个体税收总额所占比重远远低于 In recent years, with the gradual establishment and improvement of the socialist market economic system, the individual and private economy has become an important part of China’s socialist market economy, accounting for 25% of the national economy. It is also a matter for our nationals in Datong Economic potential development advantages. However, there are still many problems to be solved in individual tax collection and management and weak links, and the proportion of individual tax revenue is far below