随着企业的改造、改组、改制、改革，个体私营经济也得到了迅速发展。长期以来，地税机关对个体、私营经济税收的征收管理普遍采用“定期定额”的征收方式。“定期定额”作为一种税收征管制度能持续并发挥重要的作用，是有其历史必然性的，但是随着我国社会主义市场经济的建立 With the transformation, restructuring, restructuring and reform of enterprises, the private and private economy has also been rapidly developed. For a long time, prefectural tax authorities generally adopted the “regular quota” collection method for the collection and management of taxation of individuals and the private economy. As a system of tax collection and administration, “regular quota” has its historical inevitability. However, with the establishment of China's socialist market economy