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(ye)賬(zhang)簿不健全，稅務機關(guan)有權核(he)定企業(ye)的(de)(de)(de)稅款，但是(shi)有許多(duo)行(xing)業(ye)因為比較特(te)殊(shu)是(shi)無法采取(qu)核(he)定征收的(de)(de)(de)，本文(wen)就針(zhen)對無法進行(xing)核(he)定的(de)(de)(de)行(xing)業(ye)進行(xing)梳理：

1．匯(hui)總納稅企業；

2．上市(shi)公司；

3．銀(yin)行、信用社、小(xiao)額貸款公(gong)(gong)(gong)(gong)(gong)(gong)司、保(bao)(bao)險公(gong)(gong)(gong)(gong)(gong)(gong)司、證券(quan)公(gong)(gong)(gong)(gong)(gong)(gong)司、期貨(huo)公(gong)(gong)(gong)(gong)(gong)(gong)司、信托投資(zi)公(gong)(gong)(gong)(gong)(gong)(gong)司、金(jin)融(rong)資(zi)產(chan)管理公(gong)(gong)(gong)(gong)(gong)(gong)司、融(rong)資(zi)租(zu)賃公(gong)(gong)(gong)(gong)(gong)(gong)司、擔保(bao)(bao)公(gong)(gong)(gong)(gong)(gong)(gong)司、財務公(gong)(gong)(gong)(gong)(gong)(gong)司、典當公(gong)(gong)(gong)(gong)(gong)(gong)司等(deng)金(jin)融(rong)企業；

4．會(hui)計(ji)、審計(ji)、資(zi)產評(ping)估(gu)(gu)、稅務、房地(di)(di)產估(gu)(gu)價、土(tu)地(di)(di)估(gu)(gu)價、工(gong)程造價、律師、價格鑒證、公證機構(gou)、基層法律服務機構(gou)、專利代理、商標代理以及(ji)其他經濟鑒證類(lei)社(she)會(hui)中介(jie)機構(gou)；

5．國家稅務總局規(gui)定(ding)的其(qi)他企業（比如銷售金(jin)銀首飾珠寶類的企業）；

6．專門從事(shi)股權(股票(piao))投資業務的(de)企業，不得核定征(zheng)收企業所得稅。

7．房(fang)地產開發企(qi)業(ye)不得事先確(que)定企(qi)業(ye)的所得稅按(an)核定征(zheng)收(shou)方式(shi)進行征(zheng)收(shou)、管理。

以上七(qi)種(zhong)情況是(shi)不(bu)能享受核(he)(he)定(ding)(ding)征(zheng)(zheng)(zheng)收政策(ce)的，稅(shui)務機(ji)關(guan)會嚴格(ge)按照規定(ding)(ding)的范圍和標準確定(ding)(ding)企業(ye)(ye)所(suo)(suo)得稅(shui)的征(zheng)(zheng)(zheng)收方式，不(bu)得違規擴大核(he)(he)定(ding)(ding)征(zheng)(zheng)(zheng)收企業(ye)(ye)所(suo)(suo)得稅(shui)范圍；對其(qi)中達不(bu)到查(cha)賬(zhang)征(zheng)(zheng)(zheng)收條件(jian)的企業(ye)(ye)核(he)(he)定(ding)(ding)征(zheng)(zheng)(zheng)收企業(ye)(ye)所(suo)(suo)得稅(shui)，并促使(shi)其(qi)完善會計核(he)(he)算(suan)和財務管理(li)，達到查(cha)賬(zhang)征(zheng)(zheng)(zheng)收條件(jian)后(hou)要及(ji)時轉為查(cha)賬(zhang)征(zheng)(zheng)(zheng)收。