论文部分内容阅读
个体工商业户的经营分散,行业较多,而且多数不记帐,核实营业额比较困难。查实营业额的大、小,决定使用税率的高低,这不仅关系到如何正确对待个体工商业户的问题,而且关系到正确执行国家税收政策的问题,必须尽力查实。云南玉溪县城关税务所1982年以来,对个体工商业户加强调查研究,做深入细致
Individual industrial and commercial households scattered management, more industries, and most do not record, verify the turnover more difficult. The fact that large and small turnover are verified and the rate of taxation decides to apply is not only related to how to properly handle individual industrial and commercial households, but also to the issue of correctly implementing the national taxation policy. We must try our best to verify this. Since 1982, Yuxi County Customs Office of Yunnan Province has stepped up investigations and studies on individual industrial and commercial households and made thorough and detailed