市场个体税收是怎样核定的□林云发笔者在管征过程中，常遇纳税人对税务机关核定应纳税额的程序含糊不清，以致产生各种误解。有鉴于此，特撰此篇，抛砖引玉，欢迎多提建议。（一）法律依据国税机关对市场个体的征收税种目前只有增值税、基础设施费和一部分消费税。因此... How is the individual tax of the market approved? □ Lin Yunfa In the process of the management of the tax, the taxpayers frequently encounter the procedure of checking the tax payable of the tax authorities vaguely, resulting in various misunderstandings. In view of this, essays this article, initiate, welcome to mention more suggestions. (A) the legal basis of the tax authorities of the market individual tax collection only the current value-added tax, infrastructure costs and part of the consumption tax. therefore...