定额征税利少弊多渠县国税局熊明栋杨建华定额征税简单便捷、易于操作，对于经营相对分散、经营性质和规模变动大、经营收入情况难以准确掌握的个体纳税人具有一定的优势。然而，不断完善的社会主义市场经济体制要求税收执法的刚性必须得到充分体现、税收征管的效能必须充... Quota tax levy less drawbacks Duanshui IRS Xiong Mingdong Yang Jianhua Quota tax levy simple and convenient, easy to operate, for the management is relatively decentralized, changes in the nature and scale of operations, operating income is difficult to accurately grasp the individual taxpayers have some advantages. However, the continuous improvement of the socialist market economic system requires that the rigidity of tax law enforcement be fully reflected, and the effectiveness of tax collection and administration must be filled ...