在税收征收方式上 ,现阶段绝大多数个体工商户只能适用定期定额征收方式。定税的主要矛盾是主观因素起主导作用 ,导致定税难。设区定档是实施核定征收方式的基本方法和一般标准 ,是税务机关依照税法规定核定纳税人应纳税经营额并以此为计税依据 ,确定其税额的一种方式。它包括设区、定档、定坐三个基本环节 In the way of tax collection, the vast majority of individual industrial and commercial households at this stage can only apply regular quota collection methods. The main contradiction of the taxation is the subjective factors play a leading role, leading to fixed tax difficult. The establishment of a zone file is the implementation of the approved method of collection of the basic methods and the general standard is the tax authorities in accordance with the tax law approved the taxpayers taxable operation and as a tax basis for determining its tax a way. It includes setting area, setting file, sitting three basic steps