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一、改革管理模式适应征管需要五十年代时,对个体经济的税收征管主要采取自报会议的定税征收方式。八十年代初期,普遍采取“双定”征收方式。随着个体经济的发展和经营方式,规模的变化,税收的征收方式除“双定”外,还采取了核实征收、查帐征收、代扣代缴等形式。这些征收方式都是行之有效的,基本适应征管工作的要求。但是,现在的个体经济与五十年代是大不相同的,主要有:①进货渠道不同。五十年代是从国营批发部门进货;现在既可以从国营集体批发部门进货,也可以自行
First, the reform management mode to adapt to the need for collection and management In the fifties, the tax collection and management of individual economy mainly adopts self-reported conference tax collection. The early 1980s, generally adopt the “double set” collection methods. With the development of individual economy and the change of management style and scale, the mode of collection of taxation has taken the form of verification of collection, collection of accounts, collection of withholding, and the like in addition to the “double set.” These methods of collection are effective and basically meet the requirements of collection and management work. However, the current individual economy and the fifties are very different, mainly: ① different purchase channels. Fifties from the state-owned wholesale department purchase; now both from the state-owned collective wholesale department purchase, you can also own