稅收優惠政策一直是企業公司關注的話題，稅務監管系統的不斷完善，企業信息越來越透明，想要合理合法的減少稅收壓力，就得利用好合適的稅收優惠政策，比如說天津核定征收。

對于企業賬簿不健全，稅務機(ji)關(guan)有權核(he)定(ding)企業的稅款，但是(shi)有許多行(xing)業因為比較特(te)殊是(shi)無(wu)法(fa)采取核(he)定(ding)征(zheng)收的，本文就針(zhen)對無(wu)法(fa)進(jin)行(xing)核(he)定(ding)的行(xing)業進(jin)行(xing)梳(shu)理：

1．匯總納稅企業(ye)；

2．上(shang)市公司(si)；

3．銀(yin)行、信用社、小額貸(dai)款公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)、保(bao)險公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)、證券公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)、期(qi)貨公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)、信托投資公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)、金融(rong)資產管理公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)、融(rong)資租賃公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)、擔保(bao)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)、財務公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)、典當公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)等金融(rong)企(qi)業；

4．會計、審計、資產評估、稅務、房地產估價(jia)、土地估價(jia)、工(gong)程造價(jia)、律師、價(jia)格鑒(jian)證(zheng)(zheng)、公證(zheng)(zheng)機構(gou)、基(ji)層法律服務機構(gou)、專利代(dai)理、商標(biao)代(dai)理以及其他經濟鑒(jian)證(zheng)(zheng)類(lei)社會中介機構(gou)；

5．國家稅務總(zong)局規定的(de)其他企(qi)業(ye)（比(bi)如銷售金(jin)銀首飾珠寶類的(de)企(qi)業(ye)）；

6．專門從事股權(股票)投資業務(wu)的企(qi)業，不得核定征收企(qi)業所(suo)得稅。

7．房地產開發(fa)企業(ye)不得事先確定企業(ye)的所得稅(shui)按核(he)定征收方式進行(xing)征收、管理。

以上七種(zhong)情況是不(bu)能享受(shou)核(he)(he)定(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)政策(ce)的，稅務機關會嚴(yan)格按(an)照規定(ding)的范圍(wei)和(he)標準確(que)定(ding)企業所得(de)稅的征(zheng)(zheng)(zheng)收(shou)(shou)(shou)方式，不(bu)得(de)違規擴大核(he)(he)定(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)企業所得(de)稅范圍(wei)；對其(qi)中達不(bu)到查(cha)(cha)賬征(zheng)(zheng)(zheng)收(shou)(shou)(shou)條件的企業核(he)(he)定(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)企業所得(de)稅，并促使其(qi)完善會計(ji)核(he)(he)算和(he)財務管理，達到查(cha)(cha)賬征(zheng)(zheng)(zheng)收(shou)(shou)(shou)條件后(hou)要(yao)及時(shi)轉為查(cha)(cha)賬征(zheng)(zheng)(zheng)收(shou)(shou)(shou)。