税额核定是税收征管工作中最重要、最基础性的工作，也是征纳双方最为敏感的工作。个体工商业户按照其生产经营规模、核算方式、管理现状，大多被税务部门划定为“双定户”管理。过去，我们乌拉特中旗国税局对个体工商业户税额核定采取的是税务人员逐户调查、逐户核定，不仅难 Tax approval is the most important tax administration work, the most basic work, but also the most sensitive aspects of both the work of the two sides. Individual industrial and commercial households in accordance with its scale of production and management, accounting methods, management status quo, most of the tax department designated as “dual-family” management. In the past, we Wulatezhongqi IRS on the individual industrial and commercial tax credit approved by the tax officers by household survey, approved by each household, not only difficult