According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Measures for Verifying and Collecting Enterprise Income Tax (for Trial Implementation) (Guo Shui Fa [2008] No.30), the tax authorities adopt the following methods to verify and collect enterprise income tax: (1) refer to the tax burden level of taxpayers with similar business scale and income level in local similar industries; ? (two) according to the taxable income or expense rate; ? (three) according to the consumption of raw materials, fuel and power. ; (four) approved by other reasonable methods. ? If one of the methods listed in the preceding paragraph is not enough to correctly verify the taxable income or taxable amount, two or more methods may be adopted at the same time. When the tax payable calculated by two or more methods is inconsistent, the calculated tax payable can be verified from the superior. ? Article 6 Where the taxable income rate is adopted for verification and collection of enterprise income tax, the formula for calculating the payable income tax is: taxable income = taxable income × applicable tax rate? Taxable income = taxable income × taxable income rate? Or: taxable income = cost (expense) expenditure /( 1- taxable income) × taxable income? Article 7 Taxpayers who apply the taxable income rate method to collect enterprise income tax and engage in multiple businesses, regardless of whether their business items are accounted for separately, shall be determined by the tax authorities according to their main business items. ? The main project should be the project with the largest proportion of total income or cost (expense) expenditure or consumption of raw materials, fuel and power among all taxpayers' business projects.