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江西景德镇市税务局三分局为了加强对个体户和集市贸易税收的管理,采用“五抓”、“三建”的征管方法,堵塞了漏洞,增加了收入。“五抓”是:①抓税务登记。对领有工商行政管理部门营业执照的个体工商业户进行税务登记,并发给“税务登记证”。②抓进货登记。个体工商业户一律凭市税务局统一制发的购货手册从商业批发单位进货,并逐项登记;从工厂进货或自行采购的,要凭进货发票或采购的货物到税务局报验登记,由专管员将进货
In order to strengthen the management of the taxation of self-employed and market trade, the Third Branch of Jingdezhen Municipal Taxation Bureau of Jiangxi Province adopted the method of collection and management of “five grants” and “three constructions” to plug the loopholes and increase revenue. “Five scratches ” is: ① catch tax registration. Tax registration of individual industrial and commercial households with the business license of the administrative department for industry and commerce shall be carried out and issued to the Tax Registration Certificate. ② grasp the registration of goods. Individual business households all with the Municipal Tax Bureau issued a unified purchasing manual issued from the commercial wholesale units purchase, and one by one registration; purchase from the factory or purchase their own, to purchase invoices or purchase of goods to the Inland Revenue Department inspection and registration by Commissioner will purchase