1. Declare for verification and payment. Taxpayers declare and calculate the tax payable to the tax authorities. After being examined and approved by the tax authorities, they fill in the payment form and pay the tax to the bank.

2. check. For taxpayers with irregular production and unsound accounts, the tax authorities shall, according to their normal production equipment, employees and production and operation, verify the output and sales of their taxable products (or the turnover and profits of their business projects) and collect them at a rate.

3. Regular quota collection. For some individual industrial and commercial households whose turnover and income are difficult to be accurately calculated, after self-declaration, the tax authorities will verify the turnover and income tax collection rate for a certain period, and the business tax or value-added tax and income tax will be collected together.

4, collect taxes, tax authorities entrust some units or individuals to collect taxes.