I work in a law firm. When I was preparing to apply for enterprise income tax verification, I heard that the state has strict restrictions on taxpayers applying for enterprise income tax verification. What are the restrictions?

explain

Regarding the restrictive policy for taxpayers to apply for approval of the scope of enterprise income tax collection, the Measures for the Approval of Enterprise Income Tax Collection (Trial) (Guo Shui Fa [2008] No.30) stipulates that special industries, special types of taxpayers and taxpayers above a certain scale are not applicable to the approval of enterprise income tax collection.

Here, "special industries and special types of taxpayers" and "Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Several Issues Concerning the Approved Collection of Enterprise Income Tax" (No.377 [2009] of the State Administration of Taxation) clearly refer to the following types of enterprises:

First, enterprises that enjoy one or more preferential corporate income tax policies stipulated by the Enterprise Income Tax Law and its implementing regulations and the State Council, such as enterprises that enjoy preferential employment policies for the disabled, enterprises that enjoy preferential policies for the development of new technologies, new products and new processes, enterprises that enjoy preferential policies for agriculture, forestry, animal husbandry and fishery, and so on. But it does not include enterprises that only enjoy the preferential policy of "tax-free income".

The second is to include member enterprises that pay consolidated taxes, such as Sinopec, PetroChina, tobacco, electric power, railways, mobile companies and other large group companies.

The third is the company that approved the listing.

Fourth, 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.

Fifth, social intermediary agencies engaged in accounting, auditing, asset appraisal, taxation, real estate appraisal, land appraisal, project cost, lawyers, price appraisal, notary agencies, grassroots legal service agencies, patent agencies, trademark agencies and other economic appraisal.

Sixth, other enterprises recognized by People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.