核定征收的意思是指根据相关规定，对应税收主体的纳税申报表进行审核、确认，并确定其应缴纳的税款金额的过程。这一程序旨在确保纳税人按照规定缴纳相应的税款，避免逃税行为。

How to read: Hé dìng zhěng shōu

Usage: 核定征收 is often used in the context of tax collection and management. It is a formal process that involves reviewing and verifying tax declarations and determining the amount of taxes to be paid.

Example Sentences:

1. 根据最新的法规，所有企业都必须接受税务部门的核定征收。

According to the latest regulations, all companies must undergo tax collection and verification by the tax authorities.

2. 这家公司被怀疑存在逃税行为，因此税务部门将对其进行核定征收。

This company is suspected of tax evasion, so the tax authorities will conduct a verification of its taxes.

3. 税务局将严格执行核定征收程序，确保每个纳税人都按时缴纳应交的税款。

The tax bureau will strictly enforce the procedure for verifying taxes to ensure that every taxpayer pays their taxes on time.

4. 纳税人必须如实申报所得，否则将面临核定征收和罚款。

Taxpayers must truthfully declare their income, otherwise they will face verification of taxes and fines.

5. 核定征收是税务部门保障税收的重要手段之一。

Verification of taxes is one of the important measures taken by the tax authorities to safeguard national tax revenue.

Synonyms and Usage: 核定征收 can also be referred to as 税务核定 (tax verification) or 税收核定 (tax assessment). It is often used interchangeably with these terms in the context of tax collection and management.

Editor's Summary: 核定征收 is a formal process used by tax authorities to review and verify tax declarations and determine the amount of taxes to be paid. It is an important measure in ensuring that taxpayers pay their taxes according to national regulations and avoid tax evasion. This term can also be referred to as 税务核定 or 税收核定 and is commonly used in the context of tax collection and management.