一是征管工作应“因时制宜”。税务工作的正常工作时间通常为上午８时到１２时,下午是２时至６时,而饮食、娱乐业业户的经营时间正好与此时间错开。饮食业户做早点生意的时间为早上６时至８时,中餐为中午１２时至下午２时,晚餐为晚上６时至８时,宵夜经营在晚上９时至次日凌晨; First, the collection and management should be “due to the time”. The normal working hours for tax work are usually from 8 a.m. to 12 a.m. and from 2 a.m. to 6 p.m. in the afternoon, while the operating hours of the catering and entertainment businesses are just at variance with this time. Catering business households do breakfast business hours from 6 am to 8 am, lunch is 12 noon to 2 pm, dinner is 6 pm to 8 pm, supper is operating at 9 pm to midnight;