The scope of verification collection of enterprise income tax should not be expanded illegally.
2
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.
3
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.
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