国家税务总局日前印发《核定征收企业所得税暂行办法》(国税发[2000]38号)。《办法》共十八条,分别对应采取核定征收方式征收企业所得税的纳税人的条件、征收方式、有关程序、申报方式等做了规定。依法可不设帐簿或依法应设而未设帐簿,以及不能准确核算应纳税所得额等具备《办 State Administration of Taxation recently issued Interim Measures for the Verification and Collection of Enterprise Income Tax (Guo Shui Fa [2000] No. 38). The Measures contain 18 articles that respectively stipulate the conditions, methods of collection, procedures and methods of declaration for taxpayers who take the enterprise income tax levied on the way of verification collection. According to the law can not set up an account book or according to the law should be set without the book, and can not accurately calculate the amount of taxable income, etc.