(2) Approved collection. For taxpayers who cannot provide complete and accurate tax information, the tax authorities adopt a specific method to determine their taxable income or tax payable, which is a way for taxpayers to pay taxes. Specifically including:
1. Check the collection. It refers to a way for tax authorities to verify the approved output and sales of taxable products produced by taxpayers under normal production and operation conditions according to factors such as employees, production equipment and consumption of raw materials, and collect taxes accordingly. It is suitable for small factories, mines and workshops with small production scale, imperfect account books, scattered products and scattered tax sources.
2. Check and collect. Refers to the way in which the tax authorities calculate the sales income of taxpayers' taxable goods according to the general market sales unit price by checking the quantity and tax accordingly. It is applicable to the taxation of temporary operators in urban and rural markets and dealers in airports, docks and other places.
3. Regular quota collection. Refers to some small industrial and commercial households whose turnover and income can't be accurately calculated. After self-reporting and appraisal, the tax authorities will verify the turnover and income tax levy rate for a certain period, and implement the method of combining multiple taxes.
Approved collection applies to the following situations:
(1) In accordance with the Law of the People's Republic of China on the Administration of Tax Collection, it is unnecessary to set up account books;
(2) In accordance with the Law of the People's Republic of China on Tax Collection and Administration, account books should be set up, but they are not set up;
(3) destroying account books without authorization or refusing to provide tax payment information;
(4) Although account books are set up, the accounts are chaotic or the cost data, income vouchers and expense vouchers are incomplete, making it difficult to audit and collect;
(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 affiliated enterprise reduces its taxable income or income by not charging or paying the price and expenses according to the business dealings between independent enterprises.
(3) Withholding and collecting taxes. The former refers to the behavior of units and individuals who pay taxpayers' income to withhold their tax payable from the taxpayer's income and remit it to the tax authorities; The latter refers to the behavior of units and individuals who have economic relations with taxpayers to collect their tax payable from taxpayers by means of economic relations and remit it to tax authorities. These two collection methods are suitable for taxpayers whose tax sources are scattered and difficult to control.
(4) Self-verification and self-payment. Self-verification and self-payment, also known as "three-self-payment", refers to a tax collection method in which taxpayers calculate their own taxes according to the requirements of the tax authorities, within the prescribed payment period, according to their financial and accounting conditions, and in accordance with the provisions of the tax law, fill out their own tax payment forms, and pay their own taxes to the bank where they open accounts, and the tax authorities conduct regular or irregular inspections on tax payers.
(5) Entrusted to collect. It refers to a tax collection method that the tax authorities entrust other departments and units to perform tax collection tasks on their behalf according to the authorization of national laws and regulations and the actual needs of strengthening tax collection and ensuring national tax revenue.
legal ground
Law on Administration of Tax Collection
Article 19 Taxpayers and withholding agents shall set up account books in accordance with relevant laws, administrative regulations and the provisions of the competent departments of finance and taxation of the State Council, keep accounts and conduct accounting according to legal and valid vouchers.
Article 20 The financial and accounting systems, financial and accounting treatment methods and accounting software of taxpayers engaged in production and business operations shall be submitted to the tax authorities for the record.
If the financial and accounting systems or financial and accounting treatment methods of taxpayers and withholding agents conflict with the relevant tax provisions of the financial and tax authorities in the State Council or the State Council, the tax payable, tax withheld and collected shall be calculated in accordance with the relevant tax provisions of the financial and tax authorities in the State Council or the State Council.
Article 21 The tax authorities are the competent authorities of invoices, and are responsible for the management and supervision of the printing, purchase, issuance, acquisition, storage and cancellation of invoices.
Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities.
Measures for the administration of invoices shall be formulated by the State Council.