什么是定期定额征收？？-拆迁征地法律援助-法律咨询免费平台-国际律师联盟

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问题	什么是定期定额征收？？
释义	什么是定期定额征收？？定期定额征收是先由纳税人自报生产经营情况和应纳税款,再由税务机关对纳税人核定一定时期的税款征收率或征收额，实行增值税或营业税和所得税一并征收的一种征收方式。对账簿、凭证不健全或者没有记账能力，税务机关无法查实其营业额的小型个体工商户应纳的增值税、营业税和所得税等其他税种合并，按期核定，分月预征。在核定期限内税额一般不作变动，如果经营情况有较大变化，定额税款应及时调整。这样解释大家理解吗？该内容由杨振军律师和律说律答共创回答
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