一些国家的税款申报及征收核算（上）朱建国各国（地区）的税款征收方式按税务机关是否核定纳税人申报数，大致划分为两种：一种是纳税人自行申报，税务机关当即对申报表进行审核评估，核定其应纳税款，然后将核定税款通知纳税人，纳税人按核定税款缴纳（简称“核定缴纳”... Tax Declaration and Collection Accounting of Some Countries (Part) Zhu Jianguo Tax collection methods by country (region) are categorized into two types according to whether the tax authorities approve the number of taxpayers’ declaration: one is the taxpayer’s own declaration, and the tax authority immediately Declaration form to review and assess the approved tax payable, and then notify the taxpayers approved tax, taxpayers to pay according to the approved tax (“approved payment” ...