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时隔9年之后,国家税务总局以第16号税务总局令的形式发布了《个体工商户税收定期定额征收管理办法》,对1997年颁布的《个体工商户税收定期定额征收管理暂行办法》进行了全面修订。为什么要对原办法进行修订?新办法究竟“新”在何处?希望本文能够帮助读者朋友更好地理解和掌握此次修订的主要内容。
After a lapse of 9 years, the State Administration of Taxation promulgated the Measures for the Administration of Tax Collection and Periodical Rates for Individual Businesses and Individual Households in the form of Order No. 16 of the State Administration of Taxation, and carried out the “Provisional Measures for the Administration of Tax Collection and Periodic Collection of Individual Businesses and Individual Households” A comprehensive revision. Why should the original approach be revised? The new approach is “new” where? Hope this article can help readers to better understand and master the main content of this revision.