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今年1至5月,昆明市地税系统对以营业税为主的17366户定期定额户(简称“双定户”)进行了税额核定,其中个体双定户14433户,企业双定户2933户。今年的核定管理工作主要呈现五个特点:一是“定额公示”提高了执法透明度。个体工商户的税收核定按新的《个体工商户税收定期定额征收管理办法》执行,在下达定额前增加“定额公示”程序,通过办税服务厅或税务网站,对初评结果进行为期5个工作日的公示。二是加强对双定户的办税辅导。针对个体工商户纳税遵从度较低的问题,主动提供办税指引、咨询服务,重点加强纳税申报、表格填写、储蓄扣税等
From January to May this year, the tax system in Kunming conducted a tax assessment of 17,366 fixed-term fixed-income households (“double-settled households”) mainly on business tax, of which 14,433 were double-settled households and 2,933 were double- . This year’s approved management shows five main features: First, “quota notice” to improve the transparency of law enforcement. The tax approval of individual industrial and commercial households shall be implemented in accordance with the new Measures for the Administration of Tax Collection and Periodic Collection of Taxes on Individual Industrial and Commercial Households, and the procedures for quota quota increase shall be added before the fixed quota is issued, and the preliminary appraisal results shall be conducted for 5 Publicity of a working day. The second is to strengthen double-family tax counseling. In view of the low tax compliance rate of individual industrial and commercial households, the Bank proactively provides guidance on tax collection and consultation, focusing on strengthening tax returns, filing forms, saving tax, etc.