Small and micro enterprises can be approved for collection. If the accounts of small and micro enterprises are not perfect, and it is impossible to accurately and timely calculate various taxes and enterprise income, the tax bureau may approve the collection.

According to Article 8 of the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Several Issues Concerning the Implementation of Preferential Policies for Enterprise Income Tax (Caishui [2009] No.69), the treatment of small and meager profit enterprises stipulated in Article 28 of the Enterprise Income Tax Law should be applicable to enterprises that have the conditions to set up accounts to calculate taxable income, and enterprises that pay enterprise income tax in accordance with the Measures for the Verification and Collection of Enterprise Income Tax (Guo Shui Fa [2008] No.30) have not accurately accounted for taxable income.