Briefly describe the tax collection methods in China, including audit collection, check collection, audit collection and regular quota collection. The applicable situations are as follows:

First, audit collection.

Refers to the business situation reflected by the tax authorities according to the accounts provided by taxpayers.

Applicable situation:

The tax payment method is calculated according to the applicable tax rate. This method is suitable for units with sound financial system that can conscientiously fulfill their tax obligations.

Second, check the collection.

Refers to the tax authorities according to the taxpayer's employees, production equipment, the use of raw materials and other factors, approved the production and sales of taxable products, and collect taxes accordingly.

Applicable situation:

This method is generally suitable for taxpayers whose books are not perfect, but who can determine raw materials or sales.

Third, check.

Inspection and collection is a kind of collection method adopted by tax authorities to collect taxes on some objects that are difficult to control from the source through inspection, verification, taking photos and physical objects.

Applicable situation:

This collection method is suitable for tax paying units with relatively single business variety and uncertain business location, time and commodity source.

Fourth, regular quota collection.

Regular quota set, referred to as "regular quota", is also called "double quota set". Taxpayers declare their production and operation and tax payable, and then the tax authorities verify the tax collection rate or amount for a certain period of time, and implement value-added tax or business tax and income tax together.

Applicable situation:

This method is generally applicable to small tax paying units without complete evaluation basis.