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第一条为了加强企业所得税的征收管理，进一步规范核定征收企业所得税的工作，根据《中华人民共和国税收征收管理法》、《中华人民共和国企业所得税暂行条例》及其实施细则的有关规定，特制定本规定。 第二条纳税人具有下列情形之一的，应采取核定征收方式征收企业所得税： 一
Article 1 In order to strengthen the collection and administration of enterprise income tax and further standardize the verification and collection of enterprise income tax, it has formulated and formulated the Provisions on the Administration of Tax Collection in the People’s Republic of China and the Provisional Regulations of the People’s Republic of China on Enterprise Income Tax and its implementing rules This regulation Article 2 Where a taxpayer has any of the following conditions, the enterprise income tax shall be levied on the way of verification and collection: