实行核定定额征收企业所得税的纳税人，不进行汇算清缴。

A taxpayer whose enterprise income taxes are collected according to the fixed amount upon assessment is not required to make final settlement and payment.

youdao

北京开票小规模纳税人主要有三种征收方式：查账征收、查定征收和定期定额征收。

Beijing billing for small scale taxpayers there are three main ways: audit collection, collection check collection and fixed charge.

youdao

北京开票小规模纳税人主要有三种征收方式：查账征收、查定征收和定期定额征收。

Beijing billing for small scale taxpayers there are three main ways: audit collection, collection check collection and fixed charge.

youdao