Do you need to set up accounts for the verification and collection, and do you need to do accounts f

One. Accounts need to be established for the verification and collection.

Two. According to Article 19 of the Law of the People's Republic of China on the Administration of Tax Collection, taxpayers and withholding agents shall set up account books in accordance with relevant laws, administrative regulations and the provisions of the competent financial and taxation departments, and keep accounts and conduct accounting according to legal and valid vouchers.

Article 35 The taxation authorities shall have the right to verify and verify the amount of tax payable by a taxpayer under any of the following circumstances:

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.

Three. The specific procedures and methods for the tax authorities to verify the tax payable shall be prescribed by the competent tax authorities.

At the same time, Article 23 of the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection and Collection stipulates that taxpayers with small production and business scale and no ability to establish accounts may hire professional institutions approved to engage in accounting and bookkeeping business or accounting personnel approved by the tax authorities to establish accounts and handle accounts on their behalf; If there are practical difficulties in employing the above-mentioned institutions or personnel, with the approval of the taxation authorities at or above the county level, they may, in accordance with the provisions of the taxation authorities, establish a pasting book of receipts and expenditures, a register of purchases and sales, or use a tax control device.

Legal analysis: under normal circumstances, only the fixed amount of the fixed amount of the rule does not need to do the accounting, if the self-employed person adopts the verification collection method, the production and operation of the individual income tax is the verification and collection, can be recorded with receipts, if it is an audit collection, you need to watch the group to obtain invoices.

Legal basis: Article 3 of the Measures for the Verification and Collection of Enterprise Income Tax shall be assessed and levied on a taxpayer under any of the following circumstances:

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

2) Where account books should be set up in accordance with the provisions of laws and administrative regulations, but account books 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 of the declaration is obviously low, and there is no justifiable reason.

These measures are not applicable to taxpayers in special industries, special types and taxpayers above a certain scale. The above-mentioned specific taxpayers shall be separately specified by the State Administration of Taxation.

Legal Analysis: Verification and collection are subject to declaration. There are two types of individual industrial and commercial households that have been approved for collection: regular quota and regular rate collection

1. If it is levied on a regular basis, it is generally paid by withholding. That is, a tripartite agreement is signed first, and then the tax will be deducted from the bank card according to the period and amount approved by the tax authority. If the quota is exceeded, you need to make a declaration, and you can go to the tax hall to declare.

It is also possible to file online; 2. If it is levied at a fixed rate on a regular basis, it is to be declared. Generally, it is filed on a quarterly basis, and you can go to the tax hall to fill in the form and report, or you can file it online.

Legal basis: Article 25 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection Taxpayers must truthfully handle tax declarations in accordance with the provisions of laws and administrative regulations or the declaration period and content determined by the tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial accounting statements and other tax payment materials required by the tax authorities according to actual needs. The withholding agent shall, in accordance with the provisions of laws and administrative regulations or the declaration period and content determined by the tax authorities in accordance with the provisions of laws and administrative regulations, truthfully submit the tax withholding and remitting, collection and remittance tax report form and other relevant materials required by the tax authorities according to actual needs.

Under normal circumstances, only the regular fixed amount collection does not need to do accounts, if the self-employed person adopts the verification collection method, the production and operation of individual income tax is verified and collected, you can use receipts to enter the account, if it is audit collection, you need to obtain invoices.

Legal basis: Article 3 of the Measures or Rules for the Verification and Collection of Enterprise Income Tax shall be assessed and levied if the taxpayer has one of the following circumstances:

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

2) Where account books should be set up in accordance with the provisions of laws and administrative regulations, but account books 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 of the declaration is obviously low, and there is no justifiable reason.

These measures do not apply to special industries, special types of taxpayers and taxpayers above a certain scale. The above-mentioned specific taxpayers shall be separately specified by the State Administration of Taxation.

The main tax on the sale of goods is value-added tax, and if one of the following circumstances occurs, the tax authorities have the right to verify and collect it, otherwise it will be collected by auditing.

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

2) In accordance with the provisions of laws and regulations, it is necessary to set up account books;

3) Destroying account books without authorization or failing to provide tax payment information; It's a match.

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

5) Failing to file a tax declaration within the prescribed time limit in the event of a tax liability, and failing to file a tax declaration within the time limit after being ordered by the tax authorities to do so;

6) The tax basis of the declaration is obviously low and there is no justifiable reason;

Self-employed individuals are basically approved and collected.