Article 1 These Measures are formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as the Law on the Administration of Tax Collection), the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as the Detailed Rules) and relevant regulations in order to standardize and strengthen the regular quota management of individual industrial and commercial households and fair the tax burden. Article 2 Regular quota is a method of tax collection in which the tax authorities, in accordance with relevant laws and regulations and prescribed procedures, verify the taxable business amount and income amount of taxpayers in a certain operating period, and determine their taxable amount (including value-added tax, consumption tax, business tax, income tax, etc., the same below) on this basis. Article 3 These Measures are applicable to individual industrial and commercial households with small production and operation scale and no ability to establish account books, which can be strictly examined by the competent tax authorities and approved by the tax authorities at or above the county level (including the county level) without setting up account books or suspending the establishment of account books. Article 4 The tax authorities shall be responsible for organizing the verification of quotas. According to the division of the scope of collection and management, the taxable business amount of fixed-term households paying value-added tax and consumption tax shall be approved by the State Administration of Taxation; The taxable turnover, income or levy rate of fixed-term households paying business tax shall be approved by the local taxation bureau. Article 5 The quota approved by the tax authorities shall be handled in accordance with the following procedures:

(1) Self-reported by business households. Fixed-term households shall, in accordance with the regulations, report the expected production and operation, taxable business volume and income to the competent tax authorities, and fill in the "Annual (Quarterly) Taxable Business Volume and Income Application Verification Form".

(2) Typical survey. The competent tax authorities will classify the households with fixed quotas on a regular basis, select representative typical households by industry, location and scale, conduct a comprehensive investigation and analysis on their production and operation, and fill in the Typical Questionnaire on Operation.

(3) quota verification. The competent tax authorities shall, according to the self-reported production and operation situation and typical investigation situation of the business households; With reference to the production, operation and tax payable of households in the same industry, the same scale and the same geographical area, the following methods are adopted to verify the taxable business volume and income of fixed-term households, and the Annual (Quarterly) Taxable Business Volume and Income Declaration and Verification Form is filled in:

1.According to the consumption of raw materials, fuel, power, etc., push (measure) for verification;

2. Approved according to the cost plus reasonable expenses and profits;

3. Check the inventory according to the assets and capital verification;

4. Verify the actual income calculated by the income voucher;

5 other methods approved by the provincial tax authorities according to local conditions.

When one of the methods listed above is not enough to correctly verify the taxable business volume and income, two or more methods can be used at the same time.

(four) issued a quota. The competent tax authorities will report the approval form to the tax authorities at the county level for examination and approval, fill in the Notice of Quota Approval, issue regular quota users for implementation, and at the same time post the quota publicly.

Fixed-term quota users who have objections to the quota approved by the competent tax authorities can fill in the Application Form for Re-approval of Annual (Quarterly) Taxable Business Amount and Income to the competent tax authorities within 10 days from the date of receiving the notice. The competent tax authorities shall, within 30 days from the date of receiving the application, conduct investigation and review according to the procedures, and fill in the "Quota Review Opinion" to reply to the business households. Before receiving the review opinion from the tax authorities, the business owner shall pay the tax according to the original quota approved by the competent tax authorities, and shall not refuse to implement it for any reason. Article 6 The tax authorities at or above the county level may, according to local specific conditions, divide the quota levels of fixed-term households by industry and region, and may determine the minimum quota for each level. Seventh regular quota households can be divided into quarterly, semi-annual or once a year. Specific nuclear regularly determined by the local. Article 8 Where the business conditions of fixed-term households have changed significantly, thus affecting the tax payment quota originally approved by the tax authorities, they must apply to the competent tax authorities for adjustment of the quota, and fill in the Application Form for Taxpayers to Change the Tax Business Amount and Income. The competent tax authorities shall, within 30 days from the date of receiving the approval form, conduct a review according to the prescribed procedures, and the original approved tax payment quota shall not be suspended during the review period.

(a) if the investigation by the tax authorities is consistent with the application of the business, the competent tax authorities shall, after reporting to the tax authorities at the county level for examination and approval, make reasonable adjustments to the tax payment quota according to the principle of quota adjustment after adjustment and before adjustment, fill in the Notice of Approved Quota Adjustment, and issue it to the business for implementation.

(II) If the investigation by the tax authorities is inconsistent with the application of the business owner, the competent tax authorities shall not adjust the tax payment quota of the business owner, and after signing the opinions, return the application approval form, and the business owner shall implement it according to the original quota. Article 9 Fixed-term households must, in accordance with the provisions of the tax authorities, establish a paste book of receipts and expenditures, a register of sales receipts and purchases, and completely preserve relevant tax payment materials. Tenth fixed-term households must truthfully declare their business conditions, submit tax returns and other relevant materials within the time limit prescribed by the tax authorities, and bear corresponding legal responsibilities for the authenticity of the declared contents. Article 11 Fixed-term households must pay taxes within the time limit prescribed by the tax authorities. If a fixed-term household opens a tax savings account in a bank, it shall deposit a deposit not less than the current taxable amount in advance on schedule. The specific payment method shall be determined by the State Taxation Bureau and the Local Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning.