Ask an expert to compare the advantages and disadvantages between the two types of approved collecti

1. At present, there are two ways to collect enterprise income tax: audit collection and verification of taxable income rate.

Audit and collection: Enterprises that apply financial accounting standards shall find the applicable tax rate for profits after income minus costs and expenses, and calculate and pay enterprise income tax.

Levy on the assessed taxable income rate: It is applicable to enterprises that can correctly account for income but cannot correctly calculate costs and expenses.

2. The key to audit and collect the taxable income rate is to see who is higher in your profit rate and the approved taxable income rate, if the profit rate is high, the implementation of the verification of the taxable income rate will pay less tax, otherwise you will pay more tax. For example, if your operating income is 1 million yuan, the cost is 500,000 yuan, the circulation tax is 100,000 yuan, and the profit margin is 40%, if the taxable income rate is 25%.

Enterprise income tax collected by audit = (income - cost - circulation tax) * tax rate = (100-40-10) * 33% = 10,000 yuan;

Enterprise income tax levied on the verified taxable income rate = income * verified taxable income rate * tax rate = 100 * 25% * 33% = 10,000 yuan;

The difference between the two is mainly due to the fact that your profit margin of 40% is higher than the approved taxable income rate of 25%.

3. If your financial accounting system is incomplete and you can't correctly calculate the cost and expense, the tax department will definitely implement the method of verifying the taxable income rate. If your profit margin is lower than the approved taxable income rate, it is recommended to do a good job of financial accounting according to the regulations, and strive for audit and collection (you can pay less tax), otherwise it is beneficial for you to implement the verification of the taxable income rate.

The advantage of the approved collection is that the accounting processing can be simple and trouble-free, and the income can be accounted for. The disadvantage is that the tax burden is high, and most of the preferential corporate income tax policies are not enjoyed.

On the contrary, the disadvantage of audit collection is that the accounting treatment is strict, and the accounting must be accurate, and the advantage is that the tax burden can be relatively low.

The verification and collection includes three methods: the approved collection rate, the verified taxable income rate, and the monthly taxable income.

Legal analysisVerification and collection refers to the verification and collection of income tax, and the tax is verified and collected on the income tax of the tax-related entity when there is a lack of account books and cannot be calculated, and then the enterprise can issue invoices, including the issuance of special bills and general bills. Value-added tax and additional tax cannot be verified, only income tax can be verified, and income tax can be verified and collected for self-employed individuals, sole enterprises, and partnership enterprises, and there are also places where corporate income tax can be verified and collected. The verification and collection includes three methods: the approved collection rate, the verified taxable income rate, and the monthly taxable income, which are determined by the local tax bureau to apply to the enterprise, and the specific tax rate is determined by the local verification and collection method rules.

It cannot be selected by the enterprise itself, and the third type of monthly taxable income is no longer analyzed for the subject with a relatively small amount of invoices. Verification and collection of tax refers to a collection method in which the tax authorities adopt a reasonable method to verify the tax payable of the taxpayer in accordance with the law when the taxpayer's accounting books are not sound, the information is incomplete and difficult to check, or it is difficult to accurately determine the tax payable by the taxpayer for other reasons, referred to as the verification and collection. There are two methods of assessed collection: fixed amount collection and assessed taxable income rate collection

1) Fixed amount collection: directly verify the income tax amount; (2) Levy on the approved taxable income rate: The income tax shall be calculated and paid according to the actual amount of total income or costs and expenses, according to the pre-approved taxable income rate.

Legal basisLaw of the People's Republic of China on the Administration of Tax Collection

Article 28 The taxation authorities shall levy taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, suspend, overcollect, underleviate, collect in advance, postpone collection or apportionment of taxes in violation of the provisions of laws and administrative regulations. The amount of agricultural tax payable shall be determined in accordance with the provisions of laws and administrative regulations.

Article 35 Under any of the following circumstances, the taxation authorities shall have the right to verify the amount of tax payable by a taxpayer: (1) it is not necessary to set up account books in accordance with the provisions of laws and administrative regulations; (2) Where account books should be set up in accordance with the provisions of laws and administrative regulations, but have not been set up; (3) Destroying account books without authorization or refusing to provide tax payment materials; (4) Although account books are set up, the accounts are chaotic or the cost information, income vouchers, and expense vouchers are incomplete, and it is difficult to check the accounts; (5) Where a tax liability arises, the tax declaration is not made within the prescribed time limit, and the tax authorities order the tax declaration to be made within a time limit, but the tax declaration is still not made within the time limit; (6) The tax basis declared by the taxpayer is obviously low and there is no justifiable reason. The specific procedures and methods for the tax authorities to verify the tax payable shall be prescribed by the competent tax authorities.

There are many ways to collect individual income tax, among which the verification collection is one of the individual income tax collection methods, and the individual income tax collection method generally includes three methods.

The methods of verification and collection of individual income tax include regular and fixed amount collection, verification of taxable income rate collection, and fixed rate collection.

(1) Calculation of the method of regular and fixed amount collection

1.If the regular and fixed amount collection method is implemented, the formula for calculating the amount of income tax payable is as follows:

Income tax payable = total income x approved levy rate.

The total amount of revenue is the amount of income excluding VAT.

2.The standard of the approved levy rate shall be implemented in accordance with the "Individual Income Tax Verified Collection Rate Table" (see Annex 1).

(2) Calculation of the method of collection of the approved taxable income rate

1.If the method of levying the assessed taxable income rate is implemented, the formula for calculating the amount of income tax payable is as follows:

Income tax payable = taxable income x applicable tax rate.

Taxable income = total income x taxable income rate.

or = Amount of costs and expenses (1 - Taxable income rate) x Taxable income rate.

The total amount of revenue is the amount of income excluding VAT.

Where a partnership enterprise is involved, the taxable income of each individual partner shall be determined in accordance with the distribution ratio.

2.The standard of taxable income rate shall be implemented in accordance with the Table of Approved Taxable Income Rate of Individual Income Tax (see Annex 2).

3.If a person operates multiple businesses, the applicable taxable income rate shall be determined according to its main business, regardless of whether its business items are separately accounted for.

(3) Calculation of the method of fixed rate collection

1.If the fixed rate collection method is implemented, the formula for calculating the amount of income tax payable is as follows:

Income tax payable = total income x approved levy rate.

The total amount of revenue is the amount of income excluding VAT.

2.The standard for the approved levy rate shall be implemented.

Verification and collection of tax refers to a collection method in which the tax authorities adopt a reasonable method to verify the tax payable of the taxpayer in accordance with the law when the taxpayer's accounting books are not sound, the information is incomplete and difficult to check, or it is difficult to accurately determine the tax payable by the taxpayer for other reasons, referred to as the verification and collection. The audit collection is calculated and paid by the taxpayer according to the record in the account books, and then checked and verified by the tax authorities. This tax collection method is mainly used by units that have established accounting books and complete accounting records.

1. According to Article 8 of the Administrative Measures for the Verification and Collection of Non-resident Enterprise Income Tax (2018 Amendment), if a non-resident enterprise that adopts the method of verification and collection to levy the annual income tax on enterprise income engages in business activities within the territory of China that are subject to different approved profit rates and obtains taxable income, it shall be separately calculated and calculated and paid with the corresponding profit rate; If it cannot be accounted for separately, the enterprise income tax shall be calculated and paid from the higher applicable profit margin. 2. Article 3 and 17 of the Tax Administration Law stipulates that the tax authorities shall verify the tax payable and order the taxpayers who are engaged in production and business operations and those who are temporarily engaged in business operations who fail to go through tax registration in accordance with the regulations.

1. Verification and collection: It is a collection method in which the tax authorities verify the verified output and sales amount of the taxable products produced by the taxpayers according to the taxpayer's situation and under the normal production and operation conditions, and then levy taxes at the tax rate stipulated in the tax law. 2. Verification and collection:

It is a method in which the tax authorities verify the output and sales amount of the taxable products produced by the taxpayers according to the production and sales conditions of the taxpayers' production equipment and other conditions under normal production conditions, and then collect them according to the rate. 2. The scope of application is different: 1. If the taxpayer's accounting books are not sound, the information is incomplete and difficult to check, or it is difficult to accurately determine the tax payable by the taxpayer for other reasons, the tax authorities shall adopt a reasonable method to verify the tax payable of the taxpayer in accordance with the law.

2. Verification and collection: It is applicable to taxpayers with small production and operation scale, sporadic products, scattered tax sources and unsound accounting books, but these taxpayers can control their materials, output or purchase and sale of goods. The tax authorities collect taxes on the taxable products and sales amount produced by them according to their normal production capacity.

It should be the verification collection and audit collection, the verification collection refers to the tax bureau to verify a fixed tax rate, and the audit collection refers to the inquiry of the company's accounts to pay taxes.

1. Verify the applicable conditions for expropriation.

Note: Reasonable expenses refer to the decoration and other expenses of the house, and the seller mainly provides the original invoices for the raw materials, labor costs and other expenses purchased during the renovation at that time, and the name and item of the invoice should correspond to the property.

2. Applicable conditions for the verification of expropriation.

Verification and collection of tax refers to a collection method in which the tax authorities adopt a reasonable method to verify the tax payable of the taxpayer in accordance with the law when the taxpayer's accounting books are not sound, the information is incomplete and difficult to check, or it is difficult to accurately determine the tax payable by the taxpayer for other reasons, referred to as the verification and collection.

In short, if you are unable to submit the above information, you will have to pay the tax according to the approved collection model.

3. Levy standards.

1. Verification and collection: If there is a certificate of the original value of the real estate and a certificate of expenses, the taxpayer shall first go to the competent tax authority where the real estate is located to go through the verification procedures and then pay the tax.

Individual income tax (transfer price – VAT) is payable at 1% or 3%.

Note: 1% for ordinary housing, 3% for non-ordinary housing, auction houses, apartments, shops, office buildings, etc.

2. Verify the collection method: 20% of the individual income tax payable (tax calculation ** - original value of real estate - tax paid during the transfer process - reasonable expenses).

3. Individual income tax is exempted for individuals who transfer houses for personal use for more than 5 years and are the only living houses of the family.

Ask the right person.,I was also confused about this stuff before.,I can only ask for help from the majority of netizens.,But I found that there is a policy channel in the garage coffee with very complete information.,I'll share the link with you.,I hope it will help you.。

1. The subject of calculating the tax is different:

1. Verification and collection is audit collection, which means that the taxpayer converts the tax amount and declares it to the tax authorities, and the tax authorities conduct regular or irregular inspections on the taxpayers, check their accounting accounts and accounting vouchers, and verify the tax payable.

2. Verification and collection is a collection method in which the tax authorities verify the verified output and sales amount of the taxable products produced by the taxpayer according to the taxpayer's situation and under normal production and operation conditions, and then levy the tax according to the tax rate stipulated in the tax law.

Second, the conditions for taxpayers are different:

1. Taxpayers who verify the collection must have a sound financial accounting system, establish account books in accordance with the provisions of the general principles of enterprise finance, enterprise financial accounting standards and financial accounting system, fill in the vouchers and records, and calculate their tax payable according to their accounting records. The enterprise has full-time tax personnel, who can calculate the tax payable and declare the tax payment to the tax authorities on time according to the regulations of the tax authorities, and comply with tax laws and regulations.

2. The verification and collection is generally aimed at the taxpayer's unsound accounting books, incomplete information and difficulty in checking the accounts, or other reasons that make it difficult to accurately determine the taxpayer's tax payable.

1. Different financial requirements.

Audit and collection have relatively high financial requirements for enterprises, and accounting books must be established. The financial requirements for the approved collection are relatively low, and it doesn't matter if you don't have financial personnel, so you don't have to do accounts.

2. The impact on the tax burden is different.

1) Whether the enterprise should pay tax on its losses. Audit and collection, enterprise losses do not need to pay enterprise income tax. As for the verification and collection, whether the enterprise is losing money or making a profit, it must pay enterprise income tax.

2) Taxable income is different. Under the audit collection method, the taxable income of the enterprise = income - cost - expense - tax - loss.

The taxable income rate of the enterprise is determined under the verification and collection method, and the taxable income of the enterprise = the total income * the taxable income rate or the amount of costs and expenses (1 - taxable income rate) * the taxable income rate.

According to the audit, enterprise income tax = (50-20-9-1) * 25% = 50,000 yuan is levied according to the approval, and enterprise income tax = 50 * 10% * 25% = 10,000 yuan.

Due to the different taxable income, the final corporate income tax is also different. However, it is not necessary that the enterprise income tax levied by the audit is always lower than the audit levied. In order to avoid unnecessary tax losses, the choice of collection method should be decided according to the actual financial situation of the enterprise.

Taxes on individual businesses or sole proprietorships are generally levied at a fixed rate.

There are only 25 days left before the tax department collects social security in a unified manner. The State Administration of Taxation and the Beijing Haidian District Taxation Bureau quickly issued a notice on tax matters with a thunderous momentum, stipulating:

Except for individual industrial and commercial enterprises that are taxed by bazaars, the regular fixed amount collection method will be terminated from January 1, 2019. After the termination of the regular quota, the collection method of individual industrial and commercial households will be changed to audit collection.

One way to keep a book is to recruit a full-time accountant, and the accountant will be responsible for bookkeeping; The other is to find a ** bookkeeping company or individual to outsource the bookkeeping business. In accordance with the relevant regulations, timely and full declaration and payment of relevant taxes.

Finding a professional bookkeeping company can not only save costs for the company, but also provide professional services, which are more in line with policy requirements and business needs.