1, fixed levy, no formula, tax verification a turnover, as long as your turnover does not exceed this number, pay the tax generated by this number, fixed every month. If it is exceeded, the tax will re-approve your operating income. The advantage of the quota is that there is no need to establish accounts;

2, fixed rate collection, when the cost is not easy to calculate, the tax will give you a ratio, and the income will be multiplied by this ratio to get taxable income.

Regular quota collection of self-employed households refers to the taxable income that the tax bureau verifies the taxable turnover of self-employed households, including the total amount of business or income, within the necessary business address, business period and business scope according to the requirements of laws, regulations, administrative rules and these Measures, and defines the tax basis. The actual duration of the budget quota implementation period shall be determined by the Provincial Taxation Bureau, but the longest period shall not exceed 1 year.

In any of the following circumstances, the tax authorities have the right to verify the tax payable:

(a) in accordance with the provisions of laws and administrative regulations can not set up account books;

(two) in accordance with the provisions of laws and administrative regulations, accounting books should be set up but not set up;

(3) destroying account books without authorization or refusing to provide tax payment information;

(four) although the account books are set up, the accounts are chaotic or the cost information, income vouchers and expense vouchers are incomplete, which makes it difficult to audit the accounts;

(5) Failing to file tax returns within the prescribed time limit due to tax obligations, and failing to file tax returns within the time limit ordered by the tax authorities;

(6) The tax basis declared by the taxpayer is obviously low without justifiable reasons.

The specific procedures and methods for the tax authorities to verify the tax payable shall be formulated by the competent tax authorities of the State Council.