Measures for the Administration of Regular Quota Collection of Individual Industrial and Commercial Households Article 2 The term "regular quota collection of individual industrial and commercial households" as mentioned in these Measures refers to a collection method in which the tax authorities verify the taxable business amount (including business quantity) or income (hereinafter referred to as quota) of individual industrial and commercial households in a certain business place, determine a certain business period and a certain business scope in accordance with the provisions of laws, administrative regulations and these Measures, and determine its taxable amount on this basis. Article 12 of the Measures for the Administration of Regular Tax Quota Collection for Individual Industrial and Commercial Households shall handle relevant tax matters with the tax authorities under any of the following circumstances: (1) The amount of tax payable after the quota exceeds the quota compared with the invoice amount or the data recorded by the fiscal cash register; (2) Taxes payable for engaging in business activities outside the business locations approved by the tax authorities.