Fixed tax is a way to collect enterprise income tax. When the company is established, you can apply to the tax bureau for payment methods of enterprise income tax according to the size of the company, such as quota, quota rate, audit collection, etc. Generally speaking, the first two are suitable for small-scale taxpayers, and ordinary taxpayers must audit their accounts and collect them. If the monthly sales of enterprises that pay fixed taxes are less than or equal to the limit set by the tax bureau, income tax shall be paid according to the limit, and the actual sales are greater than the limit approved by the tax bureau.