各省、自治区、直辖市和计划单列市国家税务局、地方税务局：自1997年在全国范围内推行个体工商户（以下简称业户）建账工作以来，各级税务机关认真贯彻《国务院关于批转国家税务总局强化查账征收工作意见的通知》（国发［1997］12号）和国家税务总局印发的《个体工商户建账管 The State Administration of Taxation and the Local Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: Since the establishment of individual industrial and commercial households (hereinafter referred to as “households”) in 1997 by the whole nation, the tax authorities at all levels have conscientiously implemented the " Circular of the State Administration of Taxation on Enhancing the Opinion on Work Collection and Collection (Guo Fa [1997] No.12) issued by the State Administration of Taxation and issued by the State Administration of Taxation