核定征收是指由税务机关根据纳税人情况，在正常生产经营条件下，对其生产的应税产品查实核定产量和销售额，然后依照税法规定的税率征收税款的征收方式。
不得违规扩大核定征收企业所得税范围。
The scope of verification collection of enterprise income tax should not be expanded illegally.
严禁按照行业或者企业规模大小，“一刀切”地搞企业所得税核定征收。
It is strictly forbidden to uniformly adopt the manner of verification collection of enterprise income tax by referring to the industries or scale of enterprises.
回采率系数核定不规范、征收管理规定的法律责任过于原则等问题，不同程度地影响或制约了矿产资源补偿费的征收入库，应引起注。
Some problems should be paid more attention, for they have influence or restrict on levy compensation of mineral resources to different extent.
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