一、个体经济税收征管中存在的问题(一)纳税户底子不清，漏征漏管仍然存在个体工商业户经营范围广，从业人员多，经营方式灵活，给税收日常管理带来许多不便。一些个体户为了达到不缴或少缴税的目的，搞假停歇业，或搞一证多摊；尤其是无固定经营场所的个体经营户、早夜市经营? I. Problems in Tax Collection and Administration of Individual Economy (I) Taxpayers have unclear foundation and leakage and leakage of leaks still exist. Individual industrial and commercial households have a wide range of businesses, many employees and flexible operating modes, which bring many inconveniences to the day-to-day management of taxation. In order to achieve the goal of paying less or paying less taxes, some self-employed individuals engage in business interruptions or engage in more than one license. In particular, individual self-employed households without a fixed place of business or business with a night market overnight?