核定征收全面收紧，个体户应当何去何从？

Group 1 - The core viewpoint of the article highlights the misuse of the fixed assessment tax collection method by individual businesses, leading to tax evasion, prompting regulatory changes to shift towards accounting-based assessments [1][2] - The fixed assessment method, which simplifies tax reporting for individual businesses with poor financial records, has been exploited, resulting in significant tax underreporting and penalties [2][3] - Recent regulatory changes have led to the cancellation of fixed assessment qualifications for many individual businesses, transitioning them to accounting-based assessments to enhance tax compliance [4][5] Group 2 - Individual businesses transitioning to accounting-based assessments face several tax-related risks, including the potential for tax evasion if income is not reported accurately or timely [6][7] - The inability to obtain valid invoices or the use of non-compliant invoices can lead to tax adjustments, as discrepancies between reported costs and those calculated by tax systems may trigger warnings from tax authorities [7][9] - The risk of being classified as engaging in fraudulent invoicing or tax evasion increases if businesses fail to ensure the authenticity of their transactions and invoices [10][11] Group 3 - The article emphasizes the importance of maintaining proper accounting records and supporting documentation to avoid tax adjustments and penalties under the new accounting-based assessment regime [11]