目前税务机关对经营规模小的个体工商业户和账目不健全的小型私营企业所采用的定期定额征税方法．往往征税不足，税款流失严重。为了加强税收征管和财务监督，保障国家财政收入，１９９７年国家税务总局、财政部、国内贸易部、电子工业部、国家工商行政管理局等５个单位联合发? At present, the tax authorities regularly adopt fixed-amount taxation methods for small-scale self-employed commercial and industrial households and for small-scale private-owned enterprises that do not have sound accounts. Taxes are often not enough, serious loss of taxes. In order to strengthen tax collection and financial supervision and ensure the state revenue, in 1997 the State Administration of Taxation, the Ministry of Finance, the Ministry of Internal Trade, the Ministry of Electronics Industry and the State Administration for Industry and Commerce jointly issued 5 units.