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问题	个体工商户如何建账
释义	律师分析：根据实际情况而定，如果是规模很小的个体户，不具备建账能力的，可以不建账，就交定期定额税就可以。【法律依据】：《中华人民共和国税收征收管理法》第二条本办法所称个体工商户税收定期定额征收，是指税务机关依照法律、行政法规及本办法的规定，对个体工商户在一定经营地点、一定经营时期、一定经营范围内的应纳税经营额（包括经营数量）或所得额（以下简称定额）进行核定，并以此为计税依据，确定其应纳税额的一种征收方式。
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