腾冲县地税二分局管辖个体工商纳税人450余户,不但数量相对较多,而且从经营面、营业额和年纳税额来看,多为小规模经营,涉及各行业。这些纳税人账目不健全,不能准确核算,多为定期定额征收。今年以来,该分局采取多项 Tengchong County Local Tax Bureau has jurisdiction over more than 450 individual taxpayers with individual businesses, not only in relatively large quantities but also in small-scale operations in terms of management, turnover and annual tax payments. These taxpayers accounts are not sound, can not be accurately accounted for, mostly for fixed quota. This year, the branch to take a number