How to sign and write the income tax verification and collection appraisal form

The economic nature, that is, the type of economy, should be filled in according to the business license. The industry category shall be filled in in accordance with the provisions of the National Economic Industry Classification Standard (GB T 4754-2002).

1. Total income of the previous year: fill in the total income obtained by the taxpayer's main business and other business operations. The Bank calculates and reports according to the amount of "main business income" and "other business income".

Amount of costs and expenses in the previous year: fill in the total costs incurred by the taxpayer's main business and other business operations plus the total expenses of the period. The Bank calculates and reports the total amount of the expense account during the period of the "Cost of Main Business" and "Other Business Costs" accounts.

Taxes: Fill in the relevant taxes and fees such as business tax, consumption tax, urban maintenance and construction tax, resource tax, land appreciation tax and education surcharge incurred by taxpayers' business activities. The Bank calculates and reports the amount according to the amount of the "Business Tax and Surcharge" account.

3. Registered capital of the previous year: fill in the cumulative amount of credit of "paid-in capital" or the amount indicated on the business license.

4. Raw material consumption in the previous year (amount): Fill in the report according to the analysis of the cumulative amount of "raw materials" credit.

5. Fuel and power consumption in the previous year (amount): Fill in according to the analysis of the cumulative amount of "raw materials" or "fuel and power" credits. (Mainly refers to water, electricity, gas, fuel).

Income of the previous year: the balance of the total profit calculated according to the accounting system after deducting the losses to be made up in the previous year, non-taxable income and tax-exempt income.

Income tax amount of the previous year: calculated and reported according to the analysis of the credit amount of "tax payable - enterprise income tax payable".

7. The original value of fixed assets in the previous year: calculated and filled in according to the accumulated amount of debit in the general ledger of "fixed assets" or the data in the column of "original value of fixed assets" on the balance sheet.

8. Commodity sales volume (amount): Fill in the cumulative amount of credit according to the "finished products" account.

It is enough to draw the bar in the previous year.

Account book settings, general ledger, subledger, journal.

The income accounting situation is calculated according to the actual income.

The cost and expense accounting situation is calculated according to the actual cost.

Financial software is manual to fill in manually, and the software is based on reality.

Low-value consumables are amortized on a one-time basis.

Depreciation of fixed assets, straight line.

Since the application is a general taxpayer, it is now a small-scale taxpayer. The tax rate is 3%.

If the income is 103, then the tax is 103

Just do it.

The appraisal of the enterprise income tax collection method shall be carried out once a year, from January to the end of March of the current year, and the appraisal shall be completed within 3 months after receiving the tax registration certificate. Once the method of enterprise income tax collection is determined, it will generally not be changed within a tax year, but for taxpayers who have been identified as audit and collection methods, if one of the following circumstances is found, they can be adjusted to the fixed amount or rate collection method to levy enterprise income tax at any time.

1) Taxpayers do not declare and pay taxes according to the truth, and do not provide relevant financial information to accept tax inspection in accordance with regulations.

2) During the tax inspection, it is found that there are serious violations of the provisions of the tax law.

For enterprises identified as fixed quota or fixed rate collection methods, if they can actively improve financial management, establish and improve account books, standardize financial accounting, correctly calculate profits and losses, handle tax declarations in accordance with the law, and meet the enterprise standards of audit and collection methods, they can be upgraded in the appraisal of the following year, and the enterprise income tax can be assessed as audit and collection methods.

Under normal circumstances, from the perspective of tax costs, if the net profit margin of the main business of an enterprise is higher than the taxable income rate of the industry to which it belongs, it is more advantageous to implement the fixed rate, and vice versa, it is more advantageous to implement audit collection. In some industries, it is difficult to obtain purchase invoices for purchased goods or the cost of obtaining invoices is too high, so it is recommended to consider the use of fixed rate collection. How to determine the collection method must be comprehensively considered in combination with the type of business, the size of the business, and the situation of customers.

Article 3 of the Administrative Measures for the Verification and Collection of Enterprise Income Tax shall be assessed and levied on the 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 account books are set up, the accounts are chaotic or the cost materials, 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.