核定征收

不得违规扩大核定征收企业所得税范围。

The scope of verification collection of enterprise income tax should not be expanded illegally .

核定征收跟定额征收有什么区别，是不是一样？

Check and ratify is collected collect with norm have what distinction , be same ?

严禁按照行业或者企业规模大小，“一刀切”地搞企业所得税核定征收。

It is strictly forbidden to uniformly adopt the manner of verification collection of enterprise income tax by referring to the industries or scale of enterprises .

实行核定定额征收企业所得税的纳税人，不进行汇算清缴。

A taxpayer whose enterprise income taxes are collected according to the fixed amount upon assessment is not required to make final settlement and payment .

回采率系数核定不规范、征收管理规定的法律责任过于原则等问题，不同程度地影响或制约了矿产资源补偿费的征收入库，应引起注。

Some problems should be paid more attention , for they have influence or restrict on levy compensation of mineral resources to different extent .