Audit collection and regular quota collection
Audit collection refers to a collection method in which taxpayers declare taxable income and tax amount to the tax authorities according to their own financial statements or operating results within a specified time, and submit relevant account books and materials to the tax machine. After being audited by the tax authorities, the taxpayer fills in the tax return and pays the tax at the designated bank.
Regular quota collection refers to a tax collection method in which the tax authorities directly verify the tax payable according to the production and operation of taxpayers and collect taxes by stages according to the provisions of the tax law.
The difference between audit collection and regular quota collection
1 has different meanings.
Regular quota set is referred to as "regular quota" for short, and also called "double quota set". Taxpayers first declare their own production and operation and tax payable, and then the tax authorities will verify the tax collection rate or amount of taxpayers for a certain period of time.
A method of collecting value-added tax or business tax and income tax. This method is mainly suitable for some small taxpayers whose turnover and income are difficult to calculate accurately.
Audit collection is also called "audit collection" or "self-reported audit". Audit collection shall be calculated and paid by the taxpayer according to the account books, and then approved by the tax authorities. If there is any discrepancy, the taxpayer can refund more and make up less. This collection method is mainly used for companies that have established accounting books and complete accounting records.
This method of collection is suitable for taxpayers with relatively sound accounting books, vouchers and financial accounting systems, which can be used to truthfully account, reflect the production and operation results and correctly calculate the tax payable.
2. The scope of approval is different.
The scope of regular quota collection and approval is the tax collection and management of individual industrial and commercial households with small production and operation scale, which can not meet the requirements of the Interim Measures for the Administration of Establishing Accounts for Individual Industrial and Commercial Households. In addition, the tax quota management of sole proprietorship enterprises shall be implemented mutatis mutandis.
The scope of audit collection and verification is difficult to audit accounts, which belongs to Article 35 of the Tax Administration Law and should be set up but not set up, or although account books are set up, the accounts are chaotic or the cost data, income vouchers and expense vouchers are incomplete. These include individual industrial and commercial households, small enterprises, enterprises and institutions.
3. Prerequisites such as approval time are different.
Regular quota verification is a kind of pre-verification, a kind of pre-presumption, and it is a presumption of possible tax facts in the future, not a presumption of tax facts that have already occurred. It can also be said that a payment standard has been determined in advance, and the relevant taxpayers must declare according to this standard according to the actual business situation.
Audit collection refers to the tax authorities' tax verification when taxpayers violate their reporting obligations or other assistance obligations such as bookkeeping and keeping vouchers, and then refer to the declaration for tax verification after declaration. It is a presumption of tax facts that have occurred to confirm the tax obligations that have occurred, and it has no confirmation effect on possible future taxes.
4. The verification procedures are different.
The procedures for regular collection and verification of quotas include six necessary links: self-declaration, quota verification, quota publicity, superior approval, quota distribution and quota announcement. However, the procedures of audit collection and verification are relatively simple. Generally, it goes through several links, such as self-declaration, quota verification, superior examination and approval, and quota issuance. And irregular quota collection and verification procedures are complicated.
The difference between the above-mentioned audit collection and regular quota collection. For more accounting knowledge, please continue to pay attention to the deep space network.