长期以来,对个体工商户税收征管一直沿用“查验征收、查帐征收、定期定额征收”三种基本的税收征收管理方式,其中使用最多、最广泛的就是“定期定额征收”也就是通常所说的“双定征收”.“双定征收”方式只所以能够长期大量的存在,能够被税务人员和广大个体工商户所乐于接受,也在《税收征管法》上被确认,主要有以下几点:一是对无能力建立帐簿的个体户是一种解脱,不必为建立健全帐薄而花费精力和财力;二是税务机关通过调查、了解、分析、按季(半年、一年)核定个体户应纳税款,也是解决个体户税款征收无据可查,公平税负保证税收收入的有效途径.三是减轻了税务人员的工作量,降低了税收成本.勿容置疑,“双定征收方式”无论过去、现在、乃至今后一段时期,在个体税收管理方面,都会发挥重要的不可替代的作用.但是,随着社会主义市场经济的不断发展和完善,纳税人法律意识的不断提高,国家对行政执法人员的高标准严要求,“双定征收”方式也日益暴露出缺点和不足,主要表现在以下几方面: For a long time, the tax collection and administration of individual industrial and commercial households has always followed the three basic methods of tax collection and administration, namely “checking and collecting, checking and levying, and regular quota collection”. Among them, the most widely used and most widely used method is “regular quota collection” Of the “double set collection.” “Double collection” only so long-term existence of a large number of ways, to be able to be tax officials and the vast number of individual industrial and commercial households are willing to accept, but also the “Tax Administration Law” was confirmed, the following main points : First, it is a relief to self-employed individuals who have no ability to set up an account and need not spend energy and financial resources on establishing and improving their books; second, tax authorities investigate and verify the status of self-employed individuals through investigation, understanding, analysis and quarterly (six months and one year) Tax payment is also an effective way to solve the problem of the tax collection of self-employed tax without any traceable and fair tax burden. Third, the workload of tax officials is reduced and the tax cost is reduced. Do not doubt that the “double tax collection method” Past, present, and even some time in the future will play an important and irreplaceable role in the tax administration of individual entities. However, with the socialist market economy Continuous development and improvement, and constantly improve taxpayer awareness of the law, the state high standards and strict requirements of administrative law enforcement personnel, “two-set collection” approach is also increasingly exposed the shortcomings and deficiencies, mainly in the following areas: