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核定征收注销要查账吗
释义
法律分析:不需要查账,核定征收即定期定额征收,发生停业,需要提出书面停业报告。
法律依据:《个体工商户税收定期定额征收管理办法》第二十条 定期定额户发生停业的,应当在停业前向税务机关书面提出停业报告;提前恢复经营的,应当在恢复经营前向税务机关书面提出复业报告;需延长停业时间的,应当在停业期满前向税务机关提出书面的延长停业报告。
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