The method of tax collection refers to the method and form of calculating tax collection determined by the tax authorities according to the different characteristics of various taxes and the specific conditions of both parties. The tax collection methods mainly include:

(a) Audit collection

Audit collection refers to the way that tax authorities calculate and pay taxes according to the applicable tax rate according to the operating conditions reflected in the accounts provided by taxpayers. This method is generally applicable to tax paying units with relatively sound financial accounting system and capable of earnestly fulfilling their tax paying obligations.

(2) Check the collection

Check refers to the way that the tax authorities verify the output and sales of taxable products produced by taxpayers according to the employees, production equipment, raw materials and other factors of taxpayers, and collect taxes accordingly. This method is generally suitable for taxpayers whose books are not sound enough, but who can control raw materials or sales.

(3) Inspection and collection

Seizure collection refers to the way that the tax authorities calculate the taxpayer's taxable goods sales income according to the general market sales unit price by checking the quantity and tax amount accordingly. This method is generally suitable for tax payers with relatively single business varieties and uncertain business location, time and commodity source.

(4) Regular quota collection

Regular quota collection refers to the way in which the tax authorities determine the turnover and income from house to house through typical investigations, and collect taxes accordingly. This method is generally applicable to small tax paying units without complete evaluation basis.

(five) entrusted to collect taxes.

Entrusted collection refers to the way that the tax authorities entrust the tax collectors to collect taxes in the name of the tax authorities and pay them into the state treasury. This method is generally applicable to the collection of small and scattered tax sources.

(6) paying taxes by mail.

Paying taxes by mail is a new way of paying taxes. This method is mainly suitable for those taxpayers who have the ability to pay taxes on time, but it is not convenient to pay taxes in other ways.

(7) other ways.

For example, using the network to declare and paying taxes with IC cards.

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