Which units are subject to verification and levy? Which units are suitable for inspection and collec

1. At present, there are two ways to collect enterprise income tax: audit collection and verification of taxable income rate.

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.

2. The key to the collection of audit and the assessment of the taxable income rate is to see which of the enterprise's profit rate and the approved taxable income rate is higher, if the profit rate is high, the implementation of the verification of the taxable income rate will pay less tax, otherwise it will pay more tax. For example, the operating income of the enterprise is 1 million yuan, the cost is 500,000 yuan, the tax of the circulation link is 100,000 yuan, and the profit margin is 40%, if the taxable income rate is 25%.

Enterprise income tax levied by audit = (income - cost - circulation tax) tax rate = (100-50-10) 25% = 100,000 yuan;

Enterprise income tax levied at the approved taxable income rate = income Verified taxable income rate Tax rate = 100 25% 25% = 10,000 yuan;

The difference between the two is mainly due to the fact that your profit margin of 40% is higher than the approved 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 implement the verification of the taxable income rate to collect.

The verification and collection are those small production enterprises, and the inspection and collection are small sales enterprises. Why do I say that it is small, because it is small, so it does not make accounts, and it cannot be audited and collected

1) Audit collection is also known as "audit collection" or "self-reporting and auditing". Taxpayers shall declare their turnover and income to the tax authorities within the prescribed tax period according to their own macro financial statements or business conditions, 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. 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.

2) Verification and collection is a collection method in which the tax authorities determine the tax payable by the taxpayer by checking the physical quantity of the taxpayer on a regular basis, and collect the tax in installments.

3) Inspection and collection is a collection method adopted by the tax authorities for certain collection objects that are difficult to control at the source, through inspection, verification, photos and physical objects. This method of collection is applicable to the operation: the variety is relatively single.

1. Taxpayers whose business location, time and commodities are not fixed.

4) Regular fixed amount collection, also known as "double determination", is a collection method in which the tax authorities verify the taxable income or income and tax payable of taxpayers within a certain period of business time, and collect taxes in installments. It is made by the taxpayer to declare the tax first, and then the tax authorities investigate and verify the situation, and after democratic evaluation, the tax authorities will verify the amount of tax payable within a certain period of time and collect it in installments. During the verification period, the tax amount is generally not changed, and if there is a large change in the business situation, the fixed tax should be adjusted in time.

Since it is the practice of determining the amount of tax payable by taxpayers within a certain period of time, it is called regular quota, referred to as "double determination".

Legal basis

The Tax Collection and Administration Law of the People's Republic of China was revised in 2022.

Article 28 The taxation authorities shall levy taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, suspend, overleviate, underleviate, 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. Take the book.

Article 30 Withholding agents shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require entities and individuals that are not required by laws and administrative regulations to perform their obligations of withholding or collecting taxes.

When the withholding agent fulfills the obligation of withholding or collecting tax in accordance with the law, the taxpayer shall not refuse. If the taxpayer refuses, the withholding agent shall report to the tax authorities in a timely manner.

The tax authorities shall pay the withholding agent the handling fee for withholding and collection in accordance with the regulations.

Legal analysis: The relevant provisions applicable to the inspection and collection include: (1) Accounting collection and collection refers to the tax authorities calculating the tax payment method according to the applicable tax rate according to the business conditions reflected in the accounting table provided by the taxpayer. (2) Verification and collectionVerification and collection refers to the way in which the tax authorities verify the output of taxable products under the production system of the taxpayer according to the factors such as employees, production equipment, raw materials used, etc., and levy taxes on sales amounts.

3) Inspection, collection, inspection and collection refers to the way in which the tax authorities calculate the sales revenue of the taxpayer's taxable mold hosiery goods according to the general sales unit price of the taxpayer through the inspection quantity and tax accordingly. (4) Regular and fixed amount collectionRegular fixed amount collection refers to the tax authorities through typical surveys, each household determines the turnover and income, in accordance with the tax collection method. (5) Entrusting the payment of taxesEntrusted payment of taxes refers to the way in which the tax authorities entrust the payer to collect and pay taxes in the name of the tax authorities and include the taxes in the national treasury.

6) Paying taxes by mailPaying taxes by mail is a new way of paying taxes. This method is mainly suitable for those taxpayers who can afford to pay taxes on time, but it is inconvenient to pay taxes in other ways.

Legal basis: "Law of the People's Republic of China on the Administration of Tax Collection" Article 20 The tax preparation authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, suspend, overleviate, underleviate, collect 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.

For tax-paying units or individuals whose accounts are incomplete but can control materials and output, the tax authorities shall verify and collect the output and sales of the taxable products produced according to the normal production capacity and collect taxes accordingly; The inspection and collection is a way in which the tax authorities inspect the quantity of taxable products, calculate their sales revenue according to the general sales unit price in the market, and calculate the tax payable accordingly, and there are certain differences between the two in essence.

What is the difference between verification collection and inspection collection?

Verification and collection refers to the tax unit or individual whose accounts are incomplete, but can control their materials, output or purchase and sale of goods, and the tax authorities shall verify the output and sales amount of the taxable products produced according to the production capacity under normal conditions and collect taxes accordingly, and then calculate the corresponding tax after verifying the taxpayer's income with the "cost cost profit rate";

Inspection and collection refers to the way in which the tax authorities calculate the sales revenue and calculate the tax payable according to the general sales unit price of the taxpayer through the inspection of the taxable commodities and products, and use the formula of "income burden rate" or "income income rate applicable tax rate" to calculate the tax payable.

The difference between verification and inspection

The main difference between the two is that under the verification and collection, the tax bureau generally does not go to the site for verification, but verifies it according to the estimated scale and production capacity; The inspection and collection is determined based on the results of the inspection.

The scope of application of the inspection and collection of inspection and inspection

The inspection and collection is mainly applicable to units and individuals that produce products and operate commodities and goods that have a basis and can be inspected; Verification and collection are mainly used by units with incomplete account books or irregular production.

What kind of collection method does the general taxpayer belong to?

Under normal circumstances, general taxpayers are levied for auditing. According to the relevant regulations, taxpayers whose annual taxable sales amount does not exceed the prescribed standard and whose accounting is sound and can provide accurate tax information may register as general taxpayers with the in-charge tax authorities. Audit collection is a collection method in which taxpayers calculate and pay according to the records in the account books, and then check and verify by the tax authorities.