What is the difference between an approved collection and an audit collection?

See below for the differences:

The advantage of audit collection is that the tax amount paid can be calculated and determined through the adjustment of the ratio of income and cost, and the development direction of the enterprise can be grasped. The advantage of the approved collection is that the funds can be arranged according to the approved tax amount for a reasonable payment time, which is conducive to focusing on the operation.

Audit collection is also known as "audit collection" or "self-reporting audit". and fixed levy are both for corporate income tax, but fixed levy is also levied on individuals such as business tax or value-added tax. This collection method is suitable for taxpayers whose account books, vouchers, and financial accounting systems are relatively sound, and can be used to truthfully calculate, reflect the results of production and operation, and correctly calculate the tax payable

What is "Approved Collection"? Answer: Verification and collection refers to the 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

What is the tax rate of "Audit Levy"? A: From January 1, 2008, the new national enterprise income law stipulates:

The 15 percent tax rate is subject to the approval of enterprises engaged in the large-scale development of the western region. Others are subject to a flat rate of 25%. Now the tax rate of small and low-profit enterprises is 5% for profits below 1 million, and 10% for 100-3 million Q:

What is the tax rate of "Approved Collection"? Answer: The approved levy rate is generally to verify the profit margin of your industry.

As now, the profit margin of the service industry is generally 10%, and 3 million votes are issued, and the 10% approval is to determine that your profit is 300,000, and then you will pay taxes. In addition, there is a fixed amount verification, which is to directly approve an interest rate, such as 1% and 2% to pay taxes. There are also slight differences in the tax rates approved in different places, and now the unified is the five-level progressive system for the approved industry profit rate.

What is the difference between audit collection and approved collection?

See below for the differences:

The advantage of audit collection is that the tax amount paid can be calculated and determined through the adjustment of the ratio of income and cost, and the development direction of the enterprise chain can be grasped. The advantage of the approved collection is that the company arranges a reasonable payment time according to the approved tax amount, which is conducive to focusing on the operation.

The differences between audit collection and approved collection are as follows:

1. Definition of audit collection:

1. Audit collection is also known as audit collection or self-reporting and auditing.

2. Taxpayers shall apply to the tax authorities for their turnover and income according to their financial statements or business conditions within the prescribed tax payment period, and after being reviewed by the tax authorities, they shall first issue a payment letter, and the taxpayer shall pay the tax to the bank of the local ** treasury within a time limit.

3. This collection method is suitable for taxpayers whose account books, vouchers, and financial accounting systems are relatively sound, and can be used to truthfully calculate, reflect the results of production and operation, and correctly calculate the tax payable.

2. Definition of approved collection:

Verification and collection of tax refers to a collection method in which the tax authorities adopt a reasonable method to verify the tax payable by the taxpayer in accordance with the law due to the fact that 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.

What is the difference between the state service of checking and burying deferred account collection and approved collection? Album liquid noisy.

Enterprises that are subject to financial accounting standards for audit and collection shall calculate and pay enterprise income tax according to the applicable tax rate for profits after income minus costs and expenses; The levy of the assessed taxable income rate is applicable to enterprises that can correctly account for income but cannot correctly account for costs and expenses.

What is the difference between audit collection and approved collection?

To understand the difference between audit collection and approved collection, we must first start with the concept. Specifically, audit collection and verification collection are two different collection methods.

Audit collection is a collection method for enterprise income tax. This collection method is suitable for taxpayers who have a sound financial accounting system, can independently and truthfully calculate, and correctly calculate the tax payable. Verification and collection refers to the collection method in which the tax authorities verify the verified output and sales amount of taxable products produced by taxpayers, and then levy taxes according to the statutory tax rate.

It can be seen that the difference between the two is mainly reflected in three points: The applicable objects are different. The requirements for the financial mechanism differ.

Income tax is paid in different circumstances.

Legal basis: Article 35 of the Law of the People's Republic of China on the Administration of Tax Collection stipulates that if a taxpayer has any of the following circumstances, the tax authorities have the right to verify the tax payable:

1) In accordance with the provisions of laws and administrative regulations, it is not necessary to set up account books;

2) In accordance with the provisions of laws and administrative regulations, account books should be set up but have not been set up;

3) Destroying account books without authorization or refusing to provide tax payment materials;

4) Although the 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) Failing to file a tax declaration within the prescribed time limit after the occurrence of tax liability, and failing to file a tax declaration within the time limit ordered by the tax authorities;

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.

What is the difference between audit collection and approved collection? What is the difference between audit collection and approved collection? 1. Different methods 1. Audit and collection:

It is calculated and paid by the taxpayer according to the record in the account book, and then checked and verified by the tax authorities. 2. 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 bridge department according to the taxpayer's situation and under normal production and operation conditions, and then levy taxes at the tax rate stipulated in the Tax Worm God Law.

2. Different application 1. Audit collection: This collection method is mainly used by units that have established accounting books and complete accounting records. This collection method is suitable for taxpayers whose account books, vouchers, and financial accounting systems are relatively sound, and can be used to truthfully calculate, reflect the results of production and operation, and correctly calculate the tax payable.

To put it simply, the audit collection has strict requirements for accounting, and the accounts are made in strict accordance with the requirements of the accounting and tax law. The tax authorities calculate the taxable income according to the levy rate of the industry to which the enterprise belongs and the income or cost that can be accurately calculated, so as to calculate the tax payable. The biggest difference between the approved collection and the audit collection is that the approved collection does not take into account the loss.

For specific industry levy rates, please refer to relevant materials. ）

What is the difference between audit collection and approved collection?

Verification and collection refers to the tax authorities according to a certain method and in accordance with relevant laws and regulations to verify the tax payable for a certain period of time to taxpayers, and collect it accordingly, which is divided into regular fixed amount collection and law collection. Audit and collection is based on the taxpayer's book records, according to the tax law to calculate and collect the tax, first by the taxpayer to calculate and pay, and then by the tax authorities to carry out tax inspection. The verification and collection is relatively simple, but there are some preferential policies that cannot be enjoyed, and the audit collection can enjoy preferential policies.

The so-called verification and collection of tax mainly 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 the accounts, or it is difficult to accurately determine the tax payable by the taxpayer due to other reasons. In general, there are the following types of application of approved collection:

1. In accordance with the provisions of laws and administrative regulations, it is not necessary to set up account books;

2. Account books that 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 information;

4. Although the account books are set up, the accounts are chaotic or the cost information, income vouchers or expense vouchers are incomplete and difficult to check;

5. Failure to file tax declaration within the prescribed time limit after the occurrence of tax liability, and failure to declare within the time limit after being ordered by the tax authorities;

6. The tax basis declared by the taxpayer is obviously low and there is no justifiable reason.

There is a levy on audits. Audit collection refers to a collection method in which taxpayers calculate and pay taxes on their own according to the records in the account books within the prescribed tax payment period, and then check and verify the accounts by the tax authorities, and if there is any discrepancy, they can refund the excess and make up for the deficiency. This method of collection is mainly used by units that have established accounting books and complete accounting records.

It is applicable to taxpayers whose account books, vouchers and financial accounting systems are relatively sound, and can be used to truthfully calculate, reflect the results of production and operation, and correctly calculate the tax payable.

The differences between the approved collection and the audit collection are mainly reflected in:

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, that is, there are no financial personnel, and it doesn't matter if you don't do accounts.

2. The impact on the tax burden is different. For enterprises that adopt the method of audit and collection, they do not need to pay income tax if they lose money. For the method of verification and collection, whether the enterprise is losing or making a profit, it must pay enterprise income tax.

Which collection method is more beneficial to the enterprise? Regarding which way is beneficial to the enterprise, it is necessary to look at the actual situation of Qichang Kuanxiangye. To put it simply, if it is a profit loss or a low-profit enterprise, it is more advantageous to use the audit collection method; However, if the company's profits are large and the income is also large, then it is recommended that the company calculate the two methods and derive which method is more beneficial according to the results of the endor calculation.