甲、民主评议一、凡未经核准查账计征之工商业户,其工商业税采民主评议方法确定其营业额及所得额依率计征。自报二、工商业户应于每月终了后五日内,将全月实际营业总额(营业收入额或营业收益额)瑱具营业申报表送达当地税务机开,申报每季最后一个月营业额时,并连同前两月之营业额一并填报,分别送达税务机 A, democratic appraisal First, all business accounts without approval audit, its industrial and commercial tax method of democratic appraisal to determine the turnover and income tax rate. Self-reported Second, within 5 days after the end of each month, the commercial and industrial households shall submit the actual business receipts (operating income or business receipts) for the whole month to the local tax authorities for reporting the quarterly turnover , Together with the turnover of the previous two months, shall be submitted separately to the tax machine