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一、采取灵活多样的征收方式征收形式的确定应与被管理对象的实际情况相符。个体私营经济在经营上具有流动分散、灵活多样等特点，征收方式也应灵活多样：对城区和农村征收机构所在地的固定个体私营业户，以到办税服务厅申报纳税为主；对农村其他地区的固定业户以到定期征收点
First, adopt a flexible and diverse collection of the collection of the form of determination should be managed objects in line with the actual situation. Individual and private economy has the characteristics of decentralized operation and flexible diversification. The mode of expropriation should also be flexible and diverse: the fixed individual and private households in the urban and rural areas where the institution is levied are subject to tax declaration and taxation; the other is rural Fixed occupiers in the region to regularly collect points