What are the conditions for the approved levy?

The tax authorities do not consider your costs and expenses, and directly multiply your income by a ratio (generally 10% in the service industry) to get a number that is considered your profit, and then multiply it by the corresponding % tax rate;

If your company is subject to corporate income tax according to the approved assessment. The amount to be obtained by multiplying the income directly by the "taxable income rate" is your taxable income, that is, the profit approved by the tax authority, and then multiplying this number by the income tax rate of your enterprise, that is, %, the number obtained is the amount of income tax payable by you.

The difference between general taxpayers and small-scale taxpayers is mainly in value-added tax, while income tax is generally paid by enterprises. The collection of income tax has audit collection, verification and collection, and the assessed collection quality is calculated according to a certain proportion of the business income, and then the tax rate is determined according to the income, 30,000 or less is -100,000 and more than 100,000 is 33%, and the above "a certain proportion of business income" is different from different industries, and can be verified by taxation. Have a nice day.

Some. Business is 3% of sales (excluding tax) and three grades of income tax below 30,000*

Between 30,000-100,000*

More than 100,000*

Enterprises are 5% of sales (excluding tax), and the three grades of re-An income tax are below 30,000*between 30,000-100,000*

More than 100,000*

Generally speaking, it refers to the assessment and collection of income tax, which is the taxable income obtained by multiplying the turnover by the profit rate approved by the tax bureau, and then obtaining the tax payable according to the relevant tax rate. If it is a commercial enterprise, a sole proprietorship will be calculated at the progressive rate of personal income tax.

Upstairs is talking about the assessment and collection of income tax, but it seems that the tax rate is not the same as in Beijing.

There may be differences from place to place.

There is also an approved levy for VAT.

The tax department will determine how much income the enterprise has excluding tax, and then multiply it by the tax rate of 4% or 6% to calculate the tax.

Legal Analysis: The conditions for the approval of expropriation can be divided into the following two categories:

1. Accounting issues: 1In 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 they are not set up; 3.destroying account books without authorization or refusing to provide tax payment information; 4.Although account books are set up, the accounts are chaotic or the cost information, income vouchers, and expense vouchers are incomplete, making it difficult to check the accounts;

Second, the declaration of the problem of selling: 5In the event of a tax liability, the tax declaration is not completed within the prescribed time limit, and the tax authorities order the tax declaration to be made within the time limit, but the declaration is still not made within the time limit; 6.The basis of taxation declared by the taxpayer is obviously low, and there is no justifiable reason for the loss.

Legal basis: Article 35 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection Article 35 If a taxpayer falls under any of the following circumstances, the tax authorities have the right to verify the amount of 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) Where a tax liability arises and the tax declaration is not made within the prescribed time limit, and the tax credit marketing authority orders the tax to file within the time limit, but the tax credit marketing authority still fails to file the tax declaration 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.

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.

The tax collection 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 due to the imperfect accounting books of the taxpayer, the incomplete information is difficult to check, or the tax payable of the taxpayer is difficult to accurately determine due to other reasons, referred to as the verification and collection.

Audit collection, verification collection, self-verification and self-payment, entrusted collection and withholding collection, collection and collection are all relatively common tax collection methods.

The 51 taxes indicate that the meaning of "approved collection" is as follows:

It is a method of taxation for taxpayers who cannot provide complete and accurate tax information to determine the taxable income or tax payable by the taxpayers.

Generally speaking, the approved collection is applicable in the following situations:

1) In accordance with the Law on the Administration of Tax Collection, it is not necessary to set up account books;

2) Account books that should be set up in accordance with the Tax Collection Administration Law 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, and expense vouchers are incomplete, and it is difficult to check and collect the accounts;

5) Failure to file tax returns within the prescribed time limit after tax liability, and failure to file within the time limit after being ordered by the tax authorities to do so;

6) Affiliated enterprises do not collect or pay prices and fees in accordance with the business transactions between independent enterprises, and reduce their taxable income or income.

Take the verification and collection of individual income tax as an example:

In accordance with the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China, which came into effect on January 1, 2019, if a person engages in production or business activities and fails to provide complete and accurate tax payment information and cannot correctly calculate the taxable income, the in-charge tax authority shall verify the taxable income or tax payable.

According to local regulations, generally speaking, the objects of approved collection include individual industrial and commercial households, contracted and leased business households; Sole proprietorship, partnership investors, etc

At present, if you register a sole proprietorship through the 51 tax hosting cloud, you can enjoy the "approved collection", and the effective tax rate is about.

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.

Verification and collection is a method of tax collection and income tax, generally for the service industry with relatively large profits, and some from the tax point of view, it is "enterprises whose accounts cannot be accurately calculated" are all using the verification and collection of the assessed tax rate is different for each industry, with 8%.10%.12% and so on with the main business income of the enterprise (including sales revenue, operating income, other income) Approved tax rate Taxable income, taxable income (18

27％.33 etc.) Income tax payable is calculated in this way.

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 under normal production and operation conditions, and levy tax at the tax rate stipulated in the tax law.

Among them, the reason for the verification and collection of tax is that 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, the tax authorities adopt a reasonable method to verify the tax payable of the taxpayer in accordance with the law, which is the reason for the verification and collection. The calculation formula for the assessment and collection of corporate income tax is equal to the income tax rate payable * income tax rate, and the basis of this formula is calculated based on income, not on the basis of total profits.

Under what circumstances are enterprises subject to approved levy?

For enterprises with specific circumstances, it is necessary to verify the collection. Although there have been some provisions for these specific situations, in practice, the provisions of Article 3 of the Measures for the Verification and Collection of Enterprise Income Tax (Trial) issued by the State Administration of Taxation in 2008 No. 30 are usually adopted.

If the taxpayer has any of the following circumstances, the enterprise income tax shall be assessed and levied:

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 information, income vouchers, and expense vouchers are incomplete, making it difficult to check the accounts;

5.In the event of a tax liability, the tax declaration is not completed within the prescribed time limit, and the tax authorities order the tax declaration to be made within the time limit, but the declaration is still not made within the time limit;

6.The tax basis of the declaration is obviously low, and there is no justifiable reason.

If an enterprise falls under one of the above six circumstances, it shall be subject to verification and collection in addition to being a specific taxpayer.

There are two types of approved trace car collection; One is the regular quota verification, that is, a fixed tax rate is approved by the tax bureau, and the tax rate is generally after the income tax is verified, which will not change due to the change in the invoice amount.

Erlisen is a regular law of verification, that is, a floating tax rate, by the tax bureau according to the industry profit rate of the enterprise to determine a taxable income, generally 5%-20%, so that the income tax is verified, this will be because of the change in the amount of invoices, the tax rate will also change.

Note.

Individually-owned businesses refer to natural persons or families that are approved and registered in accordance with the law and engage in industrial and commercial business activities within the scope permitted by law. A single natural person applying for self-employment shall be a natural person over the age of 16 who has the ability to work. When a family applies for self-employment, the individual who is the head of the household should have the ability to operate, and other family members may not all have the ability to operate.

Businesses enjoy legal property rights, including the right to occupy, use, benefit from and dispose of their own lawful property, as well as various creditor's rights in accordance with laws and contracts.

What is Approved Tax? Which businesses are it for? The tax rate of the tax rate is much lower than the normal income tax and value-added tax collected by the enterprise, and many enterprises with high profits will use this way to carry out tax planning to achieve the purpose of legal tax saving.

1) Fixed amount collection: directly verify the income tax amount; (2) Levy of the Verified Taxable Income Rate: Calculate and pay income tax according to the actual amount of total income or costs and expenses, and calculate and pay income tax according to the pre-approved taxable income rate The collection of the verified taxable income rate is a method for the tax authorities to pre-verify the taxable income rate of taxpayers in accordance with certain standards, procedures and methods, and calculate and pay enterprise income tax according to the actual amount of total income or costs and expenses in the tax year according to the pre-approved taxable income rate Formula:

The calculation of taxable income is as follows: taxable income = total income Taxable income rate At present, the main way to verify is to verify and collect the fixed amount, without looking at the input cost, and directly verify 10% of the sales of the enterprise as profit (taxable income), and then calculate the business income tax against the five-level excess progressive tax rate table of 5%-35%, the tax burden: 1% of the value-added tax (before the end of 2020), the additional tax is, and the individual business income tax is between the verification of the individual business income tax, so the comprehensive tax rate of the ridge is generally not more than 3% The approved tax is conducive to reducing the comprehensive tax burden and solving the problems of lack of inputs, and is welcomed by many small-scale enterprises with unsound accounting.