That is, taxpayers declare themselves first, and then tax authorities investigate and verify the situation. After democratic appraisal, the tax authorities have approved all kinds of taxes payable in a certain period of time and collected them by stages. Accounting books and vouchers are incomplete or cannot be kept.
If the tax authorities are unable to verify the turnover of small individual industrial and commercial households such as value-added tax, business tax and income tax, other taxes shall be consolidated, verified on schedule and levied monthly. Under normal circumstances, the tax amount will not be changed during the audit period. If the business situation changes greatly, the fixed tax amount should be adjusted in time.
This collection method is suitable for individual industrial and commercial households with small production and operation scale and no ability to establish accounts. After examination by the competent tax authorities and approval by the tax authorities at or above the county level, account books shall not be set up or accounts shall be suspended.
The tax authorities are responsible for the verification of the quota. According to the division of tax collection and management scope, the taxable business amount of fixed-term households paying value-added tax and consumption tax shall be approved by the State Administration of Taxation; The taxable income, income or collection rate of fixed-term households paying business tax shall be approved by the local taxation bureau.
According to the provisions of the Tax Administration Law, taxpayers who implement the method of regular quota collection can register for suspension or resumption of business.
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The difference between regular quota collection and approved collection
On the surface, the method of periodic quota collection is similar to that of approved collection, but after careful investigation, there are essential differences between them.
1, the scope of approval is different. The scope of regular quota collection and approval is the tax collection and management of individual industrial and commercial households with small production and operation scale, which can not meet the requirements of the Interim Measures for the Administration of Establishing Accounts for Individual Industrial and Commercial Households.
In addition, the tax quota management of sole proprietorship enterprises shall be implemented mutatis mutandis. The scope of the approved collection is the case that the account books should be set up but not set up as stipulated in Article 35 of the Tax Administration Law, or the accounts are chaotic or the cost information, income vouchers and expense vouchers are incomplete, making it difficult to audit the accounts. Among them are individual industrial and commercial households, small enterprises, enterprises and institutions.
2. Prerequisites such as approval time are different. Regular quota verification is a kind of pre-verification, a kind of pre-presumption, and it is a presumption of possible tax facts in the future, not a presumption of tax facts that have already occurred. It can also be said that a payment standard has been determined in advance, and the relevant taxpayers must declare according to this standard according to the actual business situation.
Confirmed collection means that when taxpayers violate their reporting obligations, or other assistance obligations such as bookkeeping and keeping vouchers, the tax authorities conduct tax verification, based on the declared declaration according to regulations. It is a presumption of tax facts that have occurred to confirm the tax obligations that have occurred, and it has no confirmation effect on possible future taxes.
3. The verification procedures are different. The procedures for regular collection and verification of quotas include six necessary links: self-declaration, quota verification, quota publicity, superior approval, quota distribution and quota announcement. The process of verification and collection is relatively simple. Under normal circumstances, it needs to go through several links, such as self-declaration, verification of quota, examination and approval by superiors and issuance of quota. The verification and collection procedures without fixed quotas are complicated.
4. The fixed nature of approved quotas is different. After the quota is determined, it will remain unchanged for a period of time. If the taxpayer's turnover deviates from a certain proportion of the quota, it will be adjusted. Taxpayers do not pay taxes completely according to the quota, but according to the standard of not less than the quota.
The approved tax quota is quantitative. Once the turnover of taxpayers changes, the approved tax collection must also change. Taxpayers should pay taxes according to the approved tax amount. Generally, the tax amount approved by the tax authorities can only be adjusted if the taxpayer has the basis to correct the mistakes.
5, after the approval of the declaration and collection methods are different. Fixed-term households have some preferential policies on declaration. First, simple declaration can be implemented, that is, fixed-term households should pay the tax payable stipulated by laws and administrative regulations within the time limit stipulated by the tax authorities, and they can not go through the declaration procedures in the current period.
Second, the sign period can degenerate, that is, several sign periods can be merged into one sign period. The tax authorities may, in accordance with the provisions of laws and administrative regulations, simplify the collection period for fixed-term households with remote business locations and small tax payment. The declaration and approval of the levy is based on the fact that taxpayers have declared but failed to declare, failed to declare at maturity, notified to declare but failed to declare, etc., and do not enjoy these benefits.
Baidu Encyclopedia-Regular Quota Collection