【作者】 胡俊； 谢武；

【Author】 Hu Jun;Xie Wu;Hefei University of Technology School of Management;

【机构】 合肥工业大学管理学院；

【摘要】 个体工商户是指生产资料归劳动者个人所有,以自己个人的劳动为基础,劳动成果由劳动者个人占有和支配的市场经营主体。改革开放以来,个体工商户在我国经历了漫长的发展历程,不论是对第三产业、市场经济,还是对构建和谐社会的要求来说,个体工商业的存在都是必要的,但在其发展的过程中,又不可避免地存在些许问题,只有通过合理的税制改革,调整个体工商户的经营策略,才能瞭望到发展的光明前景。更多还原

【Abstract】 Individual business refers to the market operators whose production is owned by laborers and labor achievement is possessed and controlled by themselves on the basis of their personal labor. Since China’s reform and opening up, individual business has experienced a long development course in our country, whether it’s on the Third Industry, the market economy, or for the requirement of building a harmonious society, the existence of individual business is necessary. In the process of its development, inevitably there are some problems, it is only through reasonable tax reform, adjust operating strategy of individual business, the outlook to the bright future of development.更多还原