It is better to set taxes or audit taxes, and which is better to rate taxes or audit taxes

There are pros and cons to audit collection and tax determination. The audit collection is calculated and paid according to the book sales of the tax, which is more real (if it is not a false account); Tax determination means that the tax authorities verify the sales amount, and then calculate and pay the tax according to the prescribed collection rate. Judging from your question, if you are a small-scale taxpayer, the applicable levy rate is 3% regardless of whether it is audited or taxed.

The audit is clear and needless to say. In other words, the tax amount is calculated by the tax authorities on the monthly sales amount of taxpayers who have no accounts or have unsound accounts based on various collected data, and then 3%. Once approved, no changes will be made within a certain period of time, unless there is a major change in the taxpayer's business situation.

As mentioned in the title, the fixed tax of 50,000 yuan may be 50,000 yuan per month (the approved income is not tax), and the value-added tax payable is 50,000 * 3% = 1,500 yuan; If it is 200,000 yuan, the VAT payable is 200,000 * 3% = 6,000 yuan. If 200,000 yuan is tax-included, it will be converted into tax-free income, and the value-added tax payable is: 200,000 yuan.

That's what the algorithm is.

It depends on the scale of your enterprise and the added value of the products you produce. If the accounting certificate is not complete, the added value can be determined (verified and collected) VAT = income * 25% * 4% 50,000 is the estimate of your taxable income (income) If your monthly income is 200,000 yuan, it is also calculated according to the above formula

It depends on the approved levy rate or the fixed levy amount, if the actual levy is low according to the audit, which is the approved levy is good.

In fact, there are three types: quota, approved rate, and audit. Quota:

Individual. Audit and collection: Enterprises that apply financial accounting standards shall find the applicable tax rate according to the profit 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.

Theoretically, it is not up to you to choose whichever you choose, and the tax authorities must audit the accounts if they determine that you have reached a certain sales scale. Of course, as for the determination of the scale of sales, you can do the work.

As for which one is better, you must have an account in your heart and roughly calculate the tax burden. The quota is not for the individual, if the rate is not large, your tax burden is 7% after the verification, and if you estimate that you have to pay 15%, it is naturally approved.

If you go big, it's generally more economical to audit, because only the profit part is taxed (income-cost-expense-tax).

Calculation method: Audit: profit*25%.

Approved rate: invoicing income * specified industry profit rate * tax rate.

Quota: The tax bureau stipulates a specific amount for each period.

Please do the math yourself, and if you don't know anything, you can ask me again.