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    企的寶集團 > 財稅百科 > 個人獨資企業的核定征收條件是什么

    個人獨資企業的核定征收條件是什么

    發布者：曉猛 來源：企的寶財稅集團

    個人獨資企業核定征收條件包括：

    1、依照法律，行政法規的規定無需設置賬簿或應設而未設賬簿的；

    2、賬目混亂或者成本資料、收入憑證、費用憑證殘缺不全，難以查賬的；

    3、擅自銷毀賬簿或者拒不提供納稅資料的；

    4、未按期辦理納稅申報責令限期申報逾期逾期仍不申報的；

    5、無正當理由計稅依據明顯偏低。

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