First, the approved collection methods include fixed collection and approved taxable income rate collection:
(1) Fixed amount collection: directly check the income tax amount;
(2) Collection of approved taxable income rate: according to the actual amount of total income or cost, the income tax is calculated and paid according to the pre-approved taxable income rate.
2. Article 35 of the Tax Administration Law stipulates that in any of the following circumstances, the tax authorities have the right to verify the tax payable of taxpayers:
1. In accordance with the provisions of laws and administrative regulations, there is no need to set up accounting books;
2. In accordance with the provisions of laws and administrative regulations, account books should be set up but not set up;
3. Destroying account books without authorization or refusing to provide tax information;
4. Although account books are set up, the accounts are chaotic or the cost data, income vouchers and expense vouchers are incomplete, making it difficult to audit the accounts;
5. Taxpayers fail to file tax returns within the prescribed time limit and are ordered by the tax authorities to file tax returns within the time limit;
6. The tax basis declared by the taxpayer is obviously low, and there is no justifiable reason.
3. Article 37 of the Tax Administration Law stipulates that taxpayers engaged in production and business operations and taxpayers engaged in business operations temporarily fail to go through tax registration in accordance with the provisions, which shall be verified by the tax authorities and ordered to pay.
If a taxpayer has one of the above circumstances, the tax authorities have the right to use one or more of the following methods to verify its tax payable:
1. Approved with reference to the tax burden level of taxpayers with similar business scale and income level in local similar industries or similar industries;
2. According to the method of operating income or cost plus reasonable expenses and profits;
3 according to the calculation of raw materials, fuel, power and other consumption or calculation for approval;
4. Approved by other reasonable methods.
The tax authorities should follow the statutory authority and procedures to protect the legitimate rights and interests of taxpayers. For example, when individual industrial and commercial households are approved to collect taxes, they must follow legal procedures, that is, self-declaration, typical investigation, quota verification and quota payment.
In order to strengthen and standardize the collection of enterprise income tax, State Taxation Administration of The People's Republic of China formulated the Measures for the Collection of Enterprise Income Tax (for Trial Implementation):
First, determine the collection method of enterprise income tax in strict accordance with the prescribed scope and standards. Shall not expand the scope of approved enterprise income tax in violation of regulations. It is strictly forbidden to levy enterprise income tax "across the board" according to the size of the industry or enterprise.
Two, according to the principles of fairness, justice and openness, the enterprise income tax is approved. According to the characteristics of the taxpayer's production and operation industry, considering the geographical location, business scale, income level, profit level and other factors of the enterprise, the income tax payable or taxable income rate shall be approved door by door to ensure that the income tax burden of enterprises with similar scale or similar scale in the same area is basically the same.
Third, do a good job in enterprise income tax collection services. The deployment and arrangement of the approved enterprise income tax collection should be convenient for taxpayers and conform to the actual situation of taxpayers, and the identification and identification work should be completed in time within the prescribed time limit. ?
Fourth, promote the establishment of taxpayer accounts. The tax authorities should actively urge taxpayers who have approved the collection of enterprise income tax to establish an account system, improve business management, and guide taxpayers to transition to the mode of audit collection. Taxpayers who meet the conditions of audit collection should adjust the collection method in time and implement audit collection. ?
Five, strengthen the inspection of the taxpayer's approved collection method. For taxpayers who implement the approved collection of enterprise income tax, it is necessary to intensify the inspection, combine the audit and inspection of final settlement with the daily inspection of collection and management, reasonably determine the annual inspection surface, and prevent taxpayers from intentionally reducing the tax burden through the approved collection method. ?
Six, the State Taxation Bureau and the local taxation bureau cooperate closely. Jointly carry out the verification and collection of enterprise income tax, * * * determine the taxable income by industry, and * * determine the taxable income by household through consultation, so that taxpayers with basically the same production and business premises, business scale and business scope within the jurisdiction of the State Administration of Taxation and the Local Taxation Bureau can basically agree with the taxable income.
References:
Baidu Encyclopedia-Approved Collection
References:
Measures of State Taxation Administration of The People's Republic of China Municipality on the Verification and Collection of Enterprise Income Tax