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1.采取灵活多样的征收方式。个体私营经济在经营上具有流动分散灵活多样等特点,因而税收征管工作也应从实际出发,征收方式也应采取灵活多样。对城区和近郊征收机构所在地的固定个体私营业户,以到办税服务厅申报纳税为主;对在城区的大型综合市场和小型专业批发市场内的业户可实行设点征收;对零星分散偏远地区的业户可采取委托代征、巡回征收和直接征收等多种形式。
1. Take a flexible and diverse collection methods. The private and private economy is characterized by decentralized mobility and diversification in business operations. Therefore, tax collection and administration should also proceed from reality, and the collection methods should also be flexible and diversified. For urban and suburban collection agencies located in the fixed individual and private households in order to tax service hall to declare the tax-based; in the city’s large-scale integrated market and small-scale professional wholesale market can be set up business units set up; scattered sporadic Households in remote areas may take many forms, such as commissioned collection, tour collection and direct collection.