案情介绍 　　张某是从事小百货零售的个体工商户。经主管税务机关批准，该户实行定期定额方式征收税款，其应纳税款核定为每月 60元。 2000年 4月，主管税务机关对辖区内零售行业的税收定额进行了调整，张某应纳税额调整为每月 100元。 5月 10日，张某以定额过高为由未办理纳 Case introduction Zhang is engaged in retail sales of individual businesses. Approved by the competent tax authorities, the household is subject to tax on a regular basis and the tax payable is assessed at 60 yuan per month. In April 2000, the competent tax authorities adjusted the tax quotas for the retail industry in their respective jurisdictions and adjusted their tax liability to 100 yuan per month. May 10, Zhang did not apply for admission on the grounds that the quota is too high