定期定额征收
定期定额征收-
税务机关对不能建账的个体工商户、小微型企业等纳税人的涉税事项一般采取的管理方式是定期定额征收管理。
Tax authorities cannot prepare accounts of individual industrial and commercial households , small micro enterprises , and other general taxpayers ' tax matters management way is to norm management on a regular basis .
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最后，主管税务机关的业务流程要进行再造，加强定期定额征收管理中风险点的管理，以达到降低定期定额征收纳税户的税收管理风险。
Finally , the competent tax authorities where the business process to perform , to strengthen the management of risk point in regular intervals in fixed amount management , in order to achieve lower revenue management risk at regular intervals in fixed amount .