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长期以来，地税机关对个体、私经济税收的征收管理普遍采用“定期定额”的征收方式。‘“定期定额”作为一种税收征管制度能持续并发挥重要的作用，是有其历史必然性的，但是随着我国社会主义市场经济的建立和发展以及税收征管改革的深化，“定期定额”征收方式愈来愈暴露出其
For a long time, local tax authorities generally adopted the “regular quota” collection method for the collection and management of taxation of individual and private economy. As a system of tax collection and administration, “regular quota” has its historic inevitability. However, with the establishment and development of China’s socialist market economy and the deepening of tax collection and administration reform, “fixed quota” Way more and more exposed it