一、为贯澈合理负担,正确执行全国二届税务会议「对有健全会计制度可资征税确据者,采自报查账依率计征方法」征收工商业税的决议,特制定本办法。二、查账计征办法之推行,应配合工商业建账进度,先由大中城市起,逐步实施。本区五零年度暂指定湖北之沙市、宜昌、襄樊、老河口、石灰窑、江西之南昌、赣州、九江、吉安、景德镇、湖南之长沙、衡 First, in order to establish a reasonable burden, the correct implementation of the National Tax Conference for the second time, “a sound accounting system can be taxed by persons who are collected from the account book by rate method” levy business tax special resolution, the approach. Second, the implementation of the audit check method should be with the progress of business accounts, first large and medium-sized cities, and gradually implemented. For the year of 2007, Shashi, Yichang, Xiangfan, Laohekou, Lime Kiln, Jiangxi Nanchang, Ganzhou, Jiujiang, Ji’an, Jingdezhen and Changsha of Hunan are designated temporarily