(一)纳税方法工商统一税的纳税方法,是指工商统一税的纳税人在履行纳税义务的过程中,由谁计算应纳税额,怎样申报和交款,税务机关对纳税情况怎样审查等。由于工商统一税的纳税人很广泛,各种经济成分都有,经营的规模大小不一,生产经营情况很复杂,财务管理水平也很不一致,要使纳税方法既能发挥纳税人的主动性 (I) Tax Method The method of tax payment for consolidated industrial and commercial tax refers to the taxpayers who calculate the amount of tax payable, how to declare and pay the tax, and how the tax authorities examine the tax payment in the course of fulfilling their tax obligations. Because of the wide range of taxpayers for industrial and commercial tax, all kinds of economic components are involved, the scale of operation varies in size, the production and operation are complicated, and the level of financial management is also very inconsistent. In order to make the tax payment method not only give full play to the taxpayer’s initiative