On August 202 1, 1, the fourth phase of golden tax will be launched soon. At the same time, the collection policies that have been approved throughout the country have been cancelled one after another. Starting from Shanghai, the general taxpayer's approved collection will be completely abolished, and the small-scale taxpayer's approved collection policy will be suspended in Shanghai, Shandong and Guizhou.

Legal basis:

Measures for the Administration of Verification and Collection of Income Tax of Non-resident Enterprises Article 4 If a non-resident enterprise cannot accurately calculate and truthfully declare its taxable income due to imperfect accounting books, incomplete information or other reasons, the tax authorities have the right to verify its taxable income by the following methods.

(1) Verifying taxable income according to total income: It is applicable to non-resident enterprises that can correctly calculate income or estimate total income through reasonable methods, but cannot correctly calculate costs and expenses. The calculation formula is as follows:

Taxable income = total income × profit rate approved by tax authorities

(2) Verifying taxable income according to costs and expenses: It is applicable to non-resident enterprises that can correctly calculate costs and expenses, but cannot correctly calculate total income. The calculation formula is as follows:

Taxable income = total cost /( 1- profit rate approved by tax authorities) × profit rate approved by tax authorities.

(3) Verifying taxable income by converting expenditure into income: It is applicable to non-resident enterprises that can correctly calculate the total expenditure, but cannot correctly calculate the total income and total cost. Calculation formula:

Taxable income = current expenditure /( 1- approved profit rate) × approved profit rate