查帐征收
查帐征收-
进个体、营经济税收征管方式，强化查帐征收。
Improvement in the Mode of Tax Collection Administration of the Self-employed Private Economy and Intensification of Tax Collection on Audit of Accounts .
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第三十一条税务机关可以采取查帐征收、定征收、验征收、期定额征收以及其他方式征收税款。
Article31a taxation authority may collect taxes based on an examination of the relevant accounts , assessment , inspection , fixed period fixed amount collection and other such methods .
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加强个体、营经济税收征管，强化查帐征收工作涉及面广，综合性强，难度较大。
Strengthening of taxation administration of self-employed private economy and intensification of taxation on audit of accounts involve many sides and have an integral nature , it is therefore a difficult job .