《个体工商户定期定额管理暂行办法》规定,生产规模小,又无建账能力的个体工商户,经主管税务机关严格审核,报经县级以上(含县级)税务机关批准,可以不设置账簿或暂缓建账,对其税款的征收采取定期定额的征收办法。有些个体工商户认为既然一定了之了,以后只要按照税务机关的定额按时 The “Provisional Measures for the Administration of Individual Industrial and Commercial Households on a Regular Basis” stipulates that individual industrial and commercial households with small-scale production and no capacity to establish accounts shall be subject to strict examination by the competent tax authorities and submitted to the tax authorities for approval at the county level or above (including the county level) without setting up Books or suspend accounts, the tax levied to take regular quota collection methods. Some individual industrial and commercial households that since a certain amount of the future, as long as the tax authorities in accordance with the fixed time