Whether to pay enterprise income tax by means of audit collection depends on whether the enterprise has a sound financial system and can accurately calculate income and cost, then audit collection is applicable. I. How to declare the collection of enterprise income tax by auditing accounts If an enterprise with independent accounting has a sound financial system and can accurately calculate its income, costs and expenses, the tax authorities may collect enterprise income tax by auditing accounts after confirmation. The enterprise shall declare in advance on a monthly or quarterly basis, and make final settlement within 5 months after the end of the year. Calculation formula of audit collection: enterprise income tax payable this month (quarter) = accumulated profit of this year *25%- income tax paid in the previous month (quarter) of this year. Second, the scope of application of enterprise income tax audit collection. Those who establish and improve account books, standardize financial accounting, correctly calculate profits and losses, and file tax returns according to law can apply for enterprise income tax audit collection. Taxpayers of enterprise income tax are all kinds of domestic-funded enterprises or organizations that implement independent economic accounting in China. Specifically, it includes state-owned, collective, private, joint-stock companies, joint ventures and other organizations. The taxable objects of enterprise income tax are income derived from material production, transportation, commodity circulation, labor service and other profit-making enterprises in China, as well as income from dividends, interest, rent, income from asset transfer, royalties and non-operating income. The tax basis of enterprise income tax is taxable income, that is, the balance of the taxpayer's total income in each tax year after deducting the allowable deduction of costs, expenses, taxes and losses. When calculating taxable income, the following items shall not be deducted: 1, capital expenditure. 2, intangible assets transfer, development expenditure. 3. Fines for illegal business operations and losses of confiscated property. 4. All kinds of tax late fees, fines and penalties. 5, natural disasters or accidents have compensation for losses. 6, all kinds of donations exceed the deduction standard. 7. Various non-advertising sponsorship expenses. 8. Other expenses unrelated to income. If the annual taxable income is less than 30,000 yuan, the tax rate is 18%; 30,000 yuan to100,000 yuan, the tax rate is 27%; 100000 yuan or more, the tax rate is 33%. Since 2008 1 month 1 day, it has been uniformly adjusted to 25%. From 20 12 year 1 month 1 day to 20 15 year1February 3 1 day, the annual taxable income of small and meager profit enterprises is reduced by 50%. Iii. Payment of enterprise income tax Calculation of tax payable under the mode of audit collection: (1) Calculation of quarterly prepayment tax According to the provisions of the tax law, when an enterprise prepays income tax by month (quarter), it shall calculate the tax payable in advance according to the actual profit of the quarter; If it is difficult to calculate the tax payable in advance according to the actual quarterly profit, the tax payable can be calculated in advance according to 1/4 of the taxable income of the previous year or by other methods approved by the competent tax authorities (such as the annual planned profit). The calculation formula is: quarterly prepayment of enterprise income tax = monthly (quarterly) taxable income × applicable tax rate or quarterly prepayment of enterprise income tax = taxable income of the previous year ×112 (or 1/4)× applicable tax rate (2) The enterprise income tax and local income tax payable in the calculation year of annual income tax should be divided into months. The calculation formula of tax amount is: annual enterprise income tax payable = annual taxable income × payable (refunded) enterprise income tax at the applicable tax rate = annual enterprise income tax payable-monthly (quarterly) prepaid enterprise income tax (3) calculation of taxable income: according to the tax law, the basic calculation formula of taxable income is: taxable income = total income-the amount of deductible items is in the actual collection and management of income tax and the tax declaration of enterprises. Generally speaking, the calculation of taxable income is based on the total accounting profit of an enterprise, which is determined through tax adjustment, namely: taxable income = total profit+tax adjustment increase-tax adjustment decrease-previous year's loss-tax-free income. According to the law, if an independent accounting enterprise has a sound financial system and can accurately calculate its income, costs and expenses, it can collect enterprise income tax by means of audit after the tax authorities confirm it.

Legal objectivity:

1. Explain that it is applicable to resident taxpayers who declare enterprise income tax by means of audit collection and non-resident taxpayer, who has set up an institution in China, when paying enterprise income tax in advance on a monthly (quarterly) basis. II. Header items: 1 and "tax period": the "tax period" filled in by the taxpayer is from Gregorian calendar 1 month 1 day to the last day of the month (quarter). The "tax period" filled in by taxpayers who start business in the middle of an enterprise year is from the date of starting business in the current month (quarter) to the last day of the quarter, and it shall be filled in according to normal conditions from the second month (quarter). 2. "Taxpayer identification number": fill in the number of the tax registration certificate issued by the tax authorities (15 digits). 3. "Taxpayer's name": the full name of the taxpayer in the tax registration certificate. Iii. Fill in the column of 1 and "paid in advance according to the facts" line 2-line 9: Fill in the column of "current amount", and the data is from the first day to the last day of the month (quarter); Fill in the column of "Cumulative Amount", and the data is the cumulative amount from the year 1 month 1 day to the last day of the quarter (or month) to which the taxpayer belongs. The amount of income tax payable (refunded) by taxpayers in the current period is the data of "Income tax payable (refunded)" in line 9 of the "Cumulative Amount" column. 2. Lines 1 1 for taxpayers who paid in advance according to the average amount of taxable income in the previous tax year and 14 for taxpayers who paid in advance according to other methods determined by the tax authorities: lines 1 1 in the filling form. IV. Reporting of each bank The structure of this form is divided into two parts: 1, and the first part is line 1 to line 16. Taxpayers report separately according to their own prepayment reporting methods, including branches established by non-resident enterprises: taxpayers who actually pay in advance report lines 2 to 9; For taxpayers who pay in advance according to the monthly or quarterly average amount of taxable income in the previous year, fill in lines 1 1 to 14; Taxpayers who pay in advance by other methods approved by the tax authorities should fill in line 16. 2. The second part is from line 17 to line 22, and the head office implementing consolidated tax payment will fill in lines 18 to line 20 on the basis of filling in the first part; Branches fill in lines 20 to 22. The tax rate of enterprise income tax is the legal rate according to which the taxable amount of enterprise income tax is calculated. According to the Provisional Regulations of the People's Republic of China on Enterprise Income Tax, the new Income Tax Law of the People's Republic of China in 2008; It is stipulated that the general enterprise income tax rate is 25%. The above is the details of how to do the quarterly corporate income tax report. Welcome everyone.