First of all, the tax department comprehensively evaluates the tax situation.
When collecting taxes, tax authorities should not only pay attention to the invoice amount of enterprises, but also consider the overall tax payment situation of enterprises. This includes the historical tax records of the enterprise, the accuracy of the declared data, and whether there is tax evasion. If the tax authorities think that the tax risk of enterprises is high, they can adopt a stricter collection method.
Second, the financial situation of enterprises and the impact of industry characteristics
The financial status and industry characteristics of enterprises are also important factors for tax authorities to decide the collection method. If the financial situation of an enterprise is complex, or there are high tax risks in the industry, the tax authorities may prefer to adopt the way of audit collection. In addition, in some special industries or under certain circumstances, the tax authorities may also impose audit collection on enterprises whose invoiced amount does not exceed the standard.
Three. Comparison between audit collection and approval collection
Audit collection and verification collection are two common collection methods used by tax authorities. The approved levy is to set a tax payable in advance according to the scale and industry of the enterprise, while the audit levy needs to check the accounts of the enterprise in detail to determine the tax payable. Although the invoiced amount does not exceed a certain standard, which may make the enterprise meet the approved collection conditions, the tax authorities still have the right to adjust the collection method according to other factors.
Four, how should enterprises deal with audit collection?
In the face of audit collection, enterprises should actively cooperate with tax authorities to ensure the authenticity and integrity of accounts. At the same time, enterprises should also strengthen internal management, standardize financial operations and reduce tax risks. In addition, enterprises can consult professional tax consultants to understand relevant policies and regulations, so as to better cooperate with the tax authorities' collection work.
To sum up:
If it does not exceed the invoice, it will become an audit collection, because the tax authorities, after comprehensively evaluating the tax payment, financial status and industry characteristics of the enterprise, believe that the enterprise has high tax risks, and thus adopt a stricter collection method for management. Enterprises should actively cooperate with the verification work of tax authorities, strengthen internal management, reduce tax risks, consult professional tax consultants, and better handle tax issues.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 35 provides that:
In any of the following circumstances, the tax authorities have the right to verify the tax payable:
(a) in accordance with the provisions of laws and administrative regulations, there is no need to set up accounting books;
(two) in accordance with the provisions of laws and administrative regulations, accounting books should be set up but not set up;
(3) destroying account books without authorization or refusing to provide tax payment information;
(four) although the account books are set up, the accounts are chaotic or the cost information, income vouchers and expense vouchers are incomplete, which makes it difficult to audit the accounts;
(5) Failing to file tax returns within the prescribed time limit due to tax obligations, and failing to file tax returns within the time limit ordered by the tax authorities;
(6) The tax basis declared by the taxpayer is obviously low without justifiable reasons.
People's Republic of China (PRC) tax collection management law
Article 36 provides that:
Business dealings between enterprises or institutions and places engaged in production and business operations established by foreign enterprises in China and their affiliated enterprises shall be charged or paid according to business dealings between independent enterprises; The tax authorities have the right to make reasonable adjustments if the amount of taxable income or income is reduced without collecting or paying the price or expenses according to the business dealings between independent enterprises.