The approved levy does not apply to all enterprises, and there are clear regulations on which enterprises can apply for the approved levy. Enterprises that do not meet the requirements generally cannot apply for approval and collection. I. Conditions for the Approved Collection of Enterprise Income Tax: 1. The provisions of laws and administrative regulations can not set up accounting books; 2, in accordance with the provisions of laws and administrative regulations should be set up but not set up account books; 3. Destroying account books without authorization or refusing to provide tax 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 the accounts; 5. Taxpayers who fail to declare their taxes within the prescribed time limit shall be ordered by the tax authorities to declare within a time limit, and those who fail to declare within the time limit; 6, the tax basis of the declaration is obviously low, and there is no justifiable reason. Enterprise income tax refers to an income tax levied on enterprises (resident enterprises and non-resident enterprises) and other income-generating organizations within the territory of People's Republic of China (PRC). As a taxpayer of enterprise income tax, he should pay enterprise income tax in accordance with the Enterprise Income Tax Law of People's Republic of China (PRC). Except for sole proprietorship enterprises and partnerships. Two. Preparation for enterprise income tax declaration (1) Do a year-end inventory, check the assets and creditor's rights of the enterprise, and prepare the approval materials to the competent tax authorities in time for the cleared property losses that need to be submitted for approval, together with the property losses that occurred in the current year. It mainly includes: ① losses of cash on hand, bank deposits, inventories, trading financial assets and fixed assets caused by natural disasters, wars, political events and other force majeure or human management responsibilities; ② Bad debt losses of accounts receivable and prepayments; (3) Property losses confirmed due to permanent or substantial damage to inventories, fixed assets, intangible assets and long-term investments (pay attention to the permanent or substantial damage of each item and make full use of it); (4) Investment losses caused by the dissolution and liquidation of the investee (excluding transfer losses); (5) assets that can be deducted before tax according to regulations are assessed for losses; ⑥ Property losses caused by government planning, demolition and requisition; ⑦ The loss of direct borrowing between enterprises that are allowed to engage in credit business as stipulated by the state. (2) Check whether there are accrued expenses that should be accrued but not accrued, and make timely replenishment in June 5438+February, so that all accrued expenses can be accrued. ① Check depreciation provision of fixed assets, amortization of intangible assets and long-term deferred expenses to make up for the missing depreciation and amortization. (2) Check the provision of welfare funds and employee education funds. These two expenses are legal expenses and can be deducted before tax according to the proportion of taxable wages. They are the rights of enterprises and should be provided. If the trade union funds are not paid, they need not be accrued. (3) Consult the income tax declaration materials of previous years (it is best to establish a tax adjustment ledger) to understand the matters related to this tax declaration. Mainly includes: ① Unrecovered losses; ② Tax adjustments, such as unamortized start-up expenses and advertising expenses. (4) Organize the annual accounts, and sort out the tax adjustments that occurred this year, so as to be aware of them. If it can be handled by accounting, it is best to handle it before the annual closing. (5) Pay attention to the "final settlement" of other taxes. Enterprise income tax declaration is a process of sorting out accounts in detail, and other tax-related problems found in this process should also be dealt with. Such as sales of missing value-added tax; Urban construction tax and education surcharge are not calculated and paid according to the value-added tax paid by supplementary investigation; Stamp duty is not declared in time. The tax authorities will also check and deal with related tax-related issues when settling the enterprise income tax. (6) When reporting in advance in the middle of the year, tax adjustment should be made as far as possible without causing overpayment of income tax. Although not making tax adjustments does not constitute tax evasion, it has the advantages of timely recording and reflecting tax adjustments and timely reflecting the adjusted taxable income. (7) For matters that cannot be adjusted in time in advance, we should form the habit of recording in time. (8) Major tax laws and regulations related to enterprise income tax, combined with the latest tax law, should be carefully read at least once a year. (9) In the handling of certain matters, when the understanding is inconsistent with that of the competent tax authorities or the understanding of the internal personnel of the tax authorities is also inconsistent, it is advisable to adopt a safe and sound handling method. 3. Taxpayers who pay taxes in advance on a monthly or quarterly basis shall file tax returns with the competent tax authorities within 15 days after the end of the month or quarter and pay taxes in advance. Among them, the tax of the fourth quarter should also be paid in advance within 15 days after the end of the quarter, and then the annual declaration should be made within 45 days after the end of the year, and the tax authorities should make final settlement and payment within 5 months, and refund more and make up less. According to the law, it can be known that the conditions for the approval and collection of enterprise income tax mainly include enterprises that cannot set up account books, destroy account books without authorization or refuse to provide tax payment information in accordance with the provisions of laws and administrative regulations.
Legal objectivity:
People's Republic of China (PRC) enterprise income tax law
Article 44
If an enterprise fails to provide information on business dealings with its affiliated parties, or the information provided is untrue and incomplete, which cannot truly reflect its affiliated business dealings, the tax authorities have the right to verify its taxable income according to law.
People's Republic of China (PRC) enterprise income tax law
Article 45
If a resident enterprise, or an enterprise controlled by a resident enterprise and China residents and established in a country (region) where the actual tax burden is obviously lower than the tax rate stipulated in the first paragraph of Article 4 of this Law, fails to distribute or reduce the distribution profits due to reasonable business needs, the part of the above profits that should belong to the resident enterprise shall be included in the current income of the resident enterprise.