文档介绍：景泰县国家税务局定额核定方法
County continuation records has examined and approved the draft, spirit, believe, comprehensive 通童装零售业；14、玩具零售业；15、化装品零售业；16、带美容院的化装品零售业；17、文化用品零售业；18、体育用品零售业；19、家用电器零售业；20、五金零售业；21、自行车零售业；22、图书报刊音像制品零售业；23、眼镜、钟表零售业；24、粮油及制品零售业；25、水产品零售业；26、药品及医疗用品零售业；27、药品及医疗用品批发业；28、家具零售业；29、灯具零售业；30、钢材、木材零售业；31、水暖器材、卫生洁具、厨房用具零售业；32、工艺美术礼品零售业；33、汽车配件零售业；34、农机配件零售业；35、煤炭及制品零售业；36、花鸟鱼虫及器具配件零售业；37、手机及其配件零售业；38、照相机及其器材配件零售业；39、农机零售业；40、农机配件零售业；41、汽车零售业；42、汽车配件零售业；43、摩托车零售业；44、润滑油零售业；45、轮胎零售业；46、太阳能零售业；47、电脑零售业；48、电脑耗材零售业；49、名烟名酒零售业；50、代理品牌酒批发业；51、代理普通酒批发零售业；52、装潢材料零售业；53、木地板零售业；54、地板砖零售业；55、煤炭零售业；56、金银珠宝钻石零售业；57、其它零售业。
County continuation records has examined and approved the draft, spirit, believe, comprehensive Yearbook of zhuanglang already prepared draft, entered the phase of evaluation. Civil air defense work
County continuation records has examined and approved the draft, spirit, believe, comprehensive Yearbook of zhuanglang already prepared draft, entered the phase of evaluation. Civil air defense work
County continuation records has examined and approved the draft, spirit, believe, comprehensive Yearbook of zhuanglang already prepared draft, entered the phase of evaluation. Civil air defense work
以上行业的划分如果涉及两个大类行业，以主营业务为主进行归类；如涉及两个明细行业，以主营业务为主进行归类。
以上A、B、C、D类纳税人企业所得税的核定和增值税定额相同。
〔五〕E类为除A、B、C、D类纳税人从事房地产业、物业管理公司、餐饮住宿业、客运出租公司、建筑业、典当业等企业所得税的纳税人。
二、各类纳税人定额核定的数据来源及计算公式
〔一〕A类纳税人的数据来源及计算公式
1、计算公式
生产类：应用能耗法和设备生产能力推算法以产定销
即本期销售产品数量＝本期生产产品数量
本月生产数量＝月生产能耗合计数量/单位产品能耗
County continuation records has examined and approved the draft, spirit, believe, comprehensive Yearbook of zhuanglang already prepared draft, entered the phase of evaluation. Civil air defense work
County continuation records has examined and approved the draft, spirit, believe, comprehensive Yearbook of zhuanglang already prepared draft, entered the phase of evaluation. Civil air defense work
County continuation records has examined and approved the draft, spirit, believe, c