税收负担,直接关系到广大人民群众的切身利益。公平个体税负一直是各级税务机关探索研究的课题。目前,一些个体工商业户弄虚作假现象严重,采取不断变地址、姓名,停业,不办理何手续,开具虚假发票等手段来逃避税收。税务机关一直在积极探索个体税收征管新方法,先后实施了个体双定业户“户籍式”管理和“电子定税”科技化管理等办法,对公平个体税负,规范个体税收管理起到了积 The tax burden is directly related to the vital interests of the broad masses of the people. The fair individual tax burden has always been the subject explored by the tax authorities at all levels. At present, some individual industrial and commercial employers have falsified their falsification and resorted to changing addresses, names, business closures, failing to apply for formalities and issuing false invoices to evade taxes. The tax authorities have been actively exploring new methods of individual tax collection and management. They have successively implemented such measures as individual taxpayers, “household type” management and “electronic taxation” and “scientific and technological management” to fair individual tax burden and standardize individual tax revenue Management played a product