What does audit collection mean 5, what does audit collection mean

Upstairs is right. But incomplete.

Audit collection is also known as "self-reporting audit". Taxpayers shall establish accounts and certificates in accordance with the regulations, and the accounting materials shall be sound, which can be used as the basis for tax calculation, and there are special personnel to handle taxes, which can be determined to be audit and collection after examination and approval by the tax authorities. Taxpayers who implement the method of audit and collection shall declare and pay taxes to the tax authorities within the prescribed time limit with the prescribed statements.

The tax authorities carry out regular or irregular inspections to verify the authenticity of taxpayers' declarations, and refund the excess and make up for the deficiency.

However, audit collection is relative to other forms of collection, in addition, there are verification collection, inspection collection, regular quota (rate) collection, etc.

Verification and collection"It is a method of taxation in which the tax authorities verify the output, sales volume or sales amount of the taxable products produced by the taxpayer according to the production equipment, production capacity, employees and production and sales under normal conditions, and calculate and levy them according to the rate.

Inspect and collect": refers to a way to manage taxable products through control and verify the collection. That is to say, for handicraft households with a fixed production location and relatively single products, but the financial accounting system is not sound, the tax authorities will calculate the sales revenue and tax the taxable products according to the general sales unit price of the market after inspecting the quantity of their taxable products in the process of delivery, transportation and sales.

After the taxpayer pays the tax, the tax authorities issue the tax payment voucher and inspection certificate, and the taxpayer sells the products accordingly. Generally, it is suitable for temporary operators of urban and rural bazaars and railway stations, airports, wharves and highway traffic arteries.

Regular fixed rate (rate) levy"It is a collection method for taxpayers whose production and operation scale is small and who do not have the ability to set up accounts, and who are approved by the tax authorities at or above the county level without setting up account books or suspending the establishment of accounts, in accordance with the provisions of the tax law, according to certain procedures to verify their turnover or income (collection rate), and use this as the basis for tax calculation to determine the amount of tax payable.

Audit and collection: It refers to a collection method in which the taxpayer declares the tax to the tax authorities within the prescribed time limit, and after the tax authorities check and verify, fill in the payment form, and the taxpayer pays the tax payable into the state treasury. To adopt this method of collection, it is necessary to have a sound accounting system and relatively complete account books and accounting materials as the basis for tax collection.

You will be unlucky to audit and collect, and the lovely comrades of the tax bureau will often fine you to the bottom. Hey.

1. The audit collection is calculated and paid by the taxpayer according to the accounting books and records, and then checked by the tax department. Also known as "audit levy" or "self-reported audit". This method of collection is mainly used by enterprises that have established accounting books and complete accounting records.

This collection method is more suitable for taxpayers whose accounting books, vouchers, and financial accounting rules and regulations are relatively perfect, and can be used to truthfully calculate, reflect the results of production and operation, and correctly calculate the tax payable. Paying taxes is an obligation of enterprises, and usually enterprises have a certain way of paying taxes, among which the use of audit and collection is the most tax-paying.

2. Audit collection is also known as "audit collection" or "self-reporting and auditing". The audit and collection is calculated and paid by the taxpayer according to the record in the account books, and then checked and verified by the tax authorities. This method of collection 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.

3. Audit collection is also called"Audit and levy"or"Self-reporting and auditing"。Taxpayers shall apply to the tax authorities for their turnover and income according to their financial statements or business conditions within the specified tax 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.

Extended information: 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.

1) The advantages of audit collection: You can flexibly calculate the amount of tax to be paid by yourself through the adjustment of the ratio of income and cost, and you can grasp the development direction of the enterprise by yourself. It can enjoy preferential policies for enterprise income tax.

2) The disadvantages of audit collection: the enterprise itself must improve the financial system, obtain the trust of the tax side, and the accounting is more detailed, and at the same time, the legal person and financial personnel must also bear more responsibilities.

At present, audit collection is the mainstream, and enterprises have the right to choose the collection method, but the final decision is made by the tax bureau. If an enterprise needs to apply for a general taxpayer, it is generally an audit collection.

Audit collection: If the company's financial system is sound and can accurately account for income, costs and expenses, it can be assessed by the tax authorities to levy enterprise income tax by auditing, and the establishment of a new company is generally audited and collected. If you want to verify the collection, you need to apply to the tax authorities.

Verification and collection: If 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, then the tax authorities will adopt a reasonable method to verify the tax payable by the taxpayer in accordance with the law.

The meaning of audit collection is that the taxpayer shall calculate and pay by himself according to the accounting books and records, and then the tax department shall audit and check the accounts, and if there is any discrepancy, the excess can be refunded and the deficiency can be compensated. Audit collection is also known as "audit levy" or "self-report audit", such a collection method is mainly for enterprises that have established accounting books and complete accounting records, and this collection method is suitable for account books, vouchers, and financial accounting systems are relatively sound, and can be based on truthful accounting, reflecting the results of production and operation, and correctly calculating the tax payable taxpayers.

Extended information: 1. The main content of audit collection:

1. Audit collection and fixed amount collection are both for enterprise income tax, but fixed amount collection is also for individual business tax or value-added tax and other taxes;

2. The impact of general quota collection on the enterprise mainly depends on the actual situation of your enterprise;

3. Both audit collection and fixed amount collection can be prepaid, because sometimes the tax cannot complete the task, he will ask you to pay a certain amount of tax in advance and leave it for later deduction;

4. Enterprises with fixed amount collection do not enjoy the right of input;

5. The audit collection is not necessarily a general taxpayer, and the fixed amount collection is not necessarily a small-scale taxpayer, which is determined by the actual situation of your enterprise and the requirements of the local tax bureau.

Second, generally speaking, the regular ** bookkeeping companies are in line with the following characteristics:

1. Have the company's business license, which is the most basic configuration of the first bookkeeping company;

2. There is a "first-class bookkeeping license" issued by the financial department, which is the first-class institutional occupation configuration;

3. Have your own fixed office space, preferably a regular office building;

4. The company is fully staffed, such as field accounting, bookkeeping accounting, tax accounting, audit accounting, etc.;

5. The company's financial personnel have high qualifications, generally accountants or certified public accountants with many years of industry experience, and are familiar with the finance of various industries;

6. The software and hardware facilities are fully equipped, such as the company should be equipped with printers, card readers, etc., and the computer should be equipped with financial accounting software;

7. The reputation of the industry is relatively good, and the choice of the best bookkeeping company also needs the company's reputation, and the company with a good reputation will handle things smoothly in the tax bureau and industry and commerce.

Audit and collection refers to the way in which taxpayers 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 the taxpayers pay taxes within a time limit after being reviewed by the tax authorities.

Verification and collection mainly refers to the fact that when it is difficult to determine the amount of tax payable by the taxpayer due to other reasons such as the taxpayer's accounting books are not sound, the information is incomplete and difficult to check, or the tax basis is obviously low, the tax authorities shall adopt a reasonable method in accordance with the law, under normal production and operation conditions, verify the verified output and sales amount of the taxable products produced, and then levy the tax according to the tax rate stipulated in the tax law.

In China, companies and individuals are required to pay income tax on their business income, but strictly speaking, companies need to pay corporate income tax, and self-employed individuals and sole proprietorships only need to pay individual income tax.

There is a special case of a partnership, the partnership itself does not need to pay enterprise income tax, but if there is a corporate legal person as a shareholder in the partnership, then the corporate shareholder must pay enterprise income tax on his income.

At present, the payment of enterprise income tax can be divided into two types: verification collection and audit collection.

Calculation method of audit levy: income tax payable = taxable income taxable income rate applicable tax rate.

There are usually two methods of assessed collection: fixed amount collection and assessed taxable income rate collection.

Legal basis

Article 35 of the Tax Administration Law stipulates that under any of the following circumstances, an enterprise shall be subject to the verification and collection of enterprise income tax.

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. Qin is called.

Article 37 of the Tax Administration Law stipulates that taxpayers engaged in production and business operations and taxpayers temporarily engaged in business operations who fail to go through tax registration in accordance with the regulations shall be assessed by the tax authorities and ordered to pay the tax payable.

If a taxpayer falls under any of the above circumstances, the tax authorities have the right to use one or more of the following methods to verify the amount of tax payable:

1.Refer to the tax burden level of taxpayers with similar business scale and income level in the same local industry or similar industry;

2.It is approved according to the method of operating income or cost plus reasonable expenses and profits;

3.Estimated or calculated according to the raw materials, fuel, power, etc. consumed;

4.Approved in accordance with other reasonable methods.

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 for individual code imitation of business tax or value-added tax and other taxes. 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 tax rate is 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.

[Legal Analysis].The tax rate for audit collection and approved collection is 25%, and the tax rate for small and micro enterprises is 20%. 1. There are currently two ways to collect corporate income tax:

Fraud audit and assessment of taxable income rate. Audit and collection: Enterprises that apply financial accounting standards shall find the applicable tax rate for profits 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. 2. The key to the collection of the state collection and verification of the taxable income rate is to see which is higher than the profit rate or the approved taxable income rate, if the profit rate is high, the implementation of the assessment of the taxable income rate will pay less tax, otherwise the tax will be paid more.

For example: operating income of 1 million yuan, cost of 500,000 yuan, circulation tax of 100,000 yuan, profit margin of 40%, if the approved taxable income rate is 25%: audit collection of enterprise income tax = (income - cost - circulation link tax) x tax rate = (100-40-10) x 25% = 10,000 yuan; Enterprise income tax levied on the approved taxable income rate = income x tax rate of the approved taxable income rate = 100x25%x25% = 10,000 yuan; The difference between the two is 10,000 yuan, mainly because your profit margin of 40% is higher than the verified taxable income rate of 25%.

3. If the financial accounting system of the enterprise is incomplete and the costs and expenses cannot be correctly calculated, the tax department must implement the method of verifying the taxable income rate. If the profit rate of the enterprise is lower than the approved taxable income rate, it is recommended to do a good job of financial accounting according to the regulations, and strive for audit collection (tax can be paid less), otherwise it is beneficial to the enterprise to implement the method of collecting the approved taxable income rate.

Legal basisArticle 28 The taxation authorities shall levy taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, suspend, overleviate, undercollect, levy, levy in advance, postpone collection or apportionment of taxes in violation of the provisions of laws and administrative regulations. The amount of agricultural tax payable shall be determined in accordance with the provisions of laws and administrative regulations.

Article 29 No unit or individual shall carry out tax collection activities except for the tax authorities, tax personnel and units and personnel entrusted by the tax authorities in accordance with laws and administrative regulations.

The above is only the current information combined with my understanding of the law, please refer to it carefully!

If you still have questions about this issue, it is recommended that you organize the relevant information and communicate with a professional in detail.