一、模拟听证的提出我局在 CTAIS 上线平稳运行后,通过对系统“双定户”税负的测算和实地调查后发现,目前个体户核定税额普遍偏低。特别是新的起征点调高后,原定税负在起征点以下的免征税款,而在起征点以上的则要全额征税。虽然事实上绝大多数城镇个体户都能达到新的起征点所规定的最低销售额,但仍引起了起征点以上纳税户的强烈不满。我们的税款核定工作要得到社会的支持和纳税人的理解与配合,关键的问题是通 I. The Proposal of Simulated Hearing After the smooth operation of CTAIS on the line, our bureau has found that the tax amount approved by self-employed households is generally low at present due to the measurement of the tax burden of the system and the “double-subscriber” tax and the field investigation. In particular, when the new threshold is raised, the original tax will be exempt from tax under the threshold and above the threshold will be taxed in full. Although in fact the vast majority of urban self-employed workers can meet the minimum sales threshold set by the new threshold, they still cause strong dissatisfaction with the taxpayers above the threshold. Our tax approval work to get the support of the community and taxpayers understand and cooperate, the key issue is through