Although there are two ways to collect enterprise income tax in China: audit collection and verification collection, some enterprises cannot apply enterprise income tax verification collection. 1. Which enterprises are not allowed to collect enterprise income tax 1 and enjoy the enterprise income tax law and its implementing regulations and one or more preferential policies for enterprise income tax stipulated by the State Council? 2. Summary table of tax paying enterprises. Listed companies. Banks, credit cooperatives, small loan companies, insurance companies, securities companies, futures companies, trust and investment companies, financial asset management companies, financial leasing companies, guarantee companies, finance companies, pawn companies and other financial enterprises. 5. Social intermediary agencies of economic authentication, such as accounting, auditing, asset evaluation, taxation, real estate evaluation, land evaluation, project cost, lawyers, price authentication, notary agencies, grassroots legal service agencies, patent agents, trademark agents and other social intermediary agencies of economic authentication. 6 enterprises specializing in equity (stock) investment business. Second, the way of collecting enterprise income tax by auditing accounts, establishing and perfecting account books, standardizing financial accounting, correctly calculating profits and losses, and filing tax returns according to law, can apply for collecting enterprise income tax by auditing accounts. Taxpayers of enterprise income tax are all kinds of domestic enterprises or institutions that implement independent economic accounting in China. Specifically, it includes state-owned, collective, private, joint-stock companies, joint ventures and other organizations. The object of enterprise income tax is income from material production, transportation, commodity circulation, labor service and other for-profit enterprises in China, as well as income from dividends, interest, rent, asset transfer, royalties and non-operating income. The tax basis of enterprise income tax is taxable income, that is, the total income of taxpayers in each tax year, after deducting the allowable costs, expenses, taxes and losses. When calculating taxable income, the following items shall not be deducted: 1, capital expenditure. 2, intangible assets transfer, development expenditure. 3 illegal business fines and confiscation of property losses. 4. All kinds of tax late fees, fines and fines. 5, natural disasters or accidents have compensation for losses. 6. All kinds of donations exceed the deduction standard. 7. Various non-advertising sponsorship fees. 8. Other expenses unrelated to income. If the annual taxable income is less than 30,000 yuan, the tax rate is18%; 30,000 yuan to 6,543,800 yuan, and the tax rate is 27%; If it exceeds 654.38 million yuan, the tax rate is 33%. Since June 65438+1 October1in 2008, it has been uniformly adjusted to 25%. 1 October 20 12,1day to 20 15, 12, 3 1 day, and the annual taxable income is less than 60,000 yuan (including 60,000 yuan), the income of small and low-profit enterprises will be reduced by 50%. Three. Calculation of enterprise income tax audit collection method Calculation of tax payable under audit collection method: (1) Calculation of quarterly prepayment tax According to the provisions of the tax law, when an enterprise prepays income tax on a monthly (quarterly) basis, it shall calculate the prepayment tax according to the actual quarterly profit; If it is difficult to calculate the tax payable in advance according to the actual quarterly profit, the tax payable can be paid in advance according to 1/4 of the taxable income of the previous year or other methods recognized by the competent tax authorities (such as the annual planned profit). The calculation formula is: quarterly prepayment of enterprise income tax = monthly (quarterly) taxable income× applicable tax rate or quarterly prepayment of enterprise income tax = taxable income of the previous year×112 (or 1/4)× applicable tax rate (2) the enterprise income tax and local income tax payable in the annual income tax calculation year shall be in monthly (quarterly) units. The calculation formula of tax amount is: annual payable enterprise income tax = annual taxable income × applicable tax rate payable (refunded) enterprise income tax = annual payable enterprise income tax-monthly (quarterly) prepaid enterprise income tax (3) calculation of taxable income: according to the provisions of the tax law, the basic calculation formula of taxable income is: taxable income = total income-deduction of project amount in the actual income tax collection and enterprise tax declaration, The calculation of taxable income is generally based on the total accounting profit of the enterprise, which is determined by tax adjustment, that is, taxable income = total profit+tax adjustment increase-tax adjustment decrease-previous year's loss-tax-free income. According to the law, it can be known that tax-paying enterprises, listed companies, financial enterprises, banks, credit cooperatives, small loan companies, insurance companies, securities companies, futures companies and other enterprises can not be approved to levy.

Legal objectivity:

People's Republic of China (PRC) enterprise income tax law

Article 44

If an enterprise fails to provide information on business dealings with its affiliated parties, or the information provided is untrue and incomplete, which cannot truly reflect its affiliated business dealings, the tax authorities have the right to verify its taxable income according to law.

People's Republic of China (PRC) enterprise income tax law

Article 45

If a resident enterprise, or an enterprise controlled by a resident enterprise and China residents and established in a country (region) where the actual tax burden is obviously lower than the tax rate stipulated in the first paragraph of Article 4 of this Law, fails to distribute or reduce the distribution profits due to reasonable business needs, the part of the above profits that should belong to the resident enterprise shall be included in the current income of the resident enterprise.