Legal analysis: when a new company is established, it should first ask the tax bureau for an appraisal form of enterprise income tax collection method, then attach a written application of the enterprise, including the basic situation of the enterprise, main products, expected annual sales income, enterprise account books, sound accounting methods and financial personnel setting, and at the same time copy an accounting voucher, preferably with the sales contract between the buyer and the seller, and then write a written application report.

Legal basis: Article 28 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, the tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, prepay, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.