销售额是指业户在一定纳税时期的不含税经营收入，对个体业户来讲，国、地税部fi都要根据其销售额，依照各自适用税率对其征税。在现实中，由于国、地税机关对个体业户征税方面实行各自管理和工作联系不够及时，如某个体业户经营情况发生变化，国、地税一方调整了该个体业户的 Sales refers to the taxpayers in a certain period of tax revenue, for individual businesses, the state and land tax departments should be based on their sales, in accordance with their applicable tax rates levied on them. In reality, as state and local tax authorities impose inadequate and timely administration of their own management and work contacts in relation to individual tax collection, if the operation of an individual household changes,