2. If the enterprise implements the approved levy, it will not pay enterprise income tax after calculating the total loss of profits in accordance with the provisions of the tax law.
For example, the income tax on business entertainment expenses stipulates that if the amount exceeds the limit, the enterprise income tax should be increased, the enterprise fine should also be increased, and the national treasury income should be reduced. Take a closer look at the calculation of enterprise income tax.
The difference between an approved collection and a verified collection:
1. If your profit rate exceeds 6%, it's better to verify and levy, because the profit rate approved by the tax bureau is 6% for you, and the verification and levy is relatively simple, so there is no need to adjust the tax on costs and expenses.
2. If your profit rate is less than 6%, the profit on the book is actually lower than that approved by the tax bureau. However, in the actual settlement, many costs and expenses need to be added to the taxable income, and the final tax may be higher than the approved tax.
Therefore, personally, it is better to approve the collection.
3. Approved collection means that the tax authorities verify the approved output and sales of taxable products under normal production and operation conditions according to the taxpayer's situation, and then collect taxes according to the tax rate stipulated in the tax law.
Approved collection