Although there are two ways to collect enterprise income tax in China, some enterprises cannot apply the approved collection of enterprise income tax. I. What enterprises are not allowed to levy enterprise income tax? 1. Enterprises that 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 of tax paying enterprises 3. Listed companies 4. Financial enterprises such as 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 and pawn companies. 5. Social intermediary agencies of economic authentication, such as accounting, auditing, asset appraisal, taxation, real estate appraisal, land appraisal, 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, establish and improve account books, standardize financial accounting, correctly calculate profits and losses, and file tax returns according to law, which meets the enterprise standard of collecting enterprise income tax by auditing accounts, and can apply for collecting enterprise income tax by auditing accounts. Taxpayers of enterprise income tax are all kinds of domestic-funded enterprises or organizations that implement independent economic accounting in China. Specifically, it includes state-owned, collective, private, joint-stock companies, joint ventures and other organizations. The taxable objects of enterprise income tax are income derived from material production, transportation, commodity circulation, labor service and other profit-making enterprises in China, as well as income from dividends, interest, rent, income from asset transfer, royalties and non-operating income. The tax basis of enterprise income tax is taxable income, that is, the balance of the taxpayer's total income in each tax year after deducting the allowable deduction of costs, expenses, taxes and losses. The following items shall not be deducted when calculating taxable income: 1. Capital expenditure. 2, intangible assets transfer, development expenditure. 3. Fines for illegal business operations and losses of confiscated property. 4. All kinds of tax late fees, fines and penalties. 5, natural disasters or accidents have compensation for losses. 6, all kinds of donations exceed the deduction standard. 7. Various non-advertising sponsorship expenses. 8. Other expenses unrelated to income. If the annual taxable income is less than 3, yuan, the tax rate is 18%; 3, yuan to 1, yuan, the tax rate is 27%; The tax rate is 33% if it is more than 1, yuan. From January 1, 28, it was uniformly adjusted to 25%. From January 1, 212 to December 31, 215, for small and meager profit enterprises whose annual taxable income is less than 6, yuan (including 6, yuan), their income will be included in the taxable income at a reduced rate of 5%, and the enterprise income tax will be paid at a rate of 2%. Iii. 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 by month (quarter), it shall calculate the tax payable in advance according to the actual profit of the quarter; If it is difficult to calculate the tax payable in advance according to the actual quarterly profit, the tax payable can be calculated in advance according to 1/4 of the taxable income of the previous year or by other methods approved 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 ×1/12 (or 1/4)× applicable tax rate (2) Calculation of annual income tax, both enterprise income tax and local income tax payable in the year shall be paid in advance on a monthly (quarterly) basis, and shall be liquidated after the end of the year, with more refunds and less supplements. The calculation formula of tax amount is: annual enterprise income tax payable = annual taxable income × payable (refunded) enterprise income tax at the applicable tax rate = annual enterprise income tax payable-monthly (quarterly) prepaid enterprise income tax (3) calculation of taxable income: according to the tax law, the basic calculation formula of taxable income is: taxable income = total income-the amount of deductible items is in the actual collection and management of income tax and the tax declaration of enterprises. The calculation of taxable income is generally based on the total accounting profit of an enterprise and 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 enterprises such as tax-paying enterprises, listed companies, financial enterprise banks, credit cooperatives, microfinance companies, insurance companies, securities companies and futures companies cannot be approved for collection. Legal objectivity:

Article 44 of the Enterprise Income Tax Law of the People's Republic of China

If an enterprise fails to provide information about its business dealings with its related parties, or provides false or incomplete information that fails to truly reflect its related business dealings, the tax authorities have the right to verify its taxable income according to law.

article 45 of the enterprise income tax law of the people's Republic of China

if a resident enterprise, or an enterprise controlled by a resident enterprise and China residents and established in a country (region) whose 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 of profits due to reasonable business needs, the part of the above profits that belongs to the resident enterprise shall be included in the resident enterprise.