For small individual industrial and commercial households whose account books and vouchers are not perfect or have no bookkeeping ability, and the tax authorities cannot verify their turnover, the merger of other taxes such as value-added tax, business tax and income tax should be approved on schedule and paid in advance on a monthly basis. 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.
Extended data
In order to standardize and strengthen the management of regular quota collection of individual industrial and commercial households (hereinafter referred to as regular quota collection), fair tax burden, protect the legitimate rights and interests of individual industrial and commercial households, and promote the healthy development of individual economy, these measures are formulated in accordance with the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection and its detailed rules for implementation.
Article 3: These Measures are applicable to the tax collection and management of individual industrial and commercial households (hereinafter referred to as fixed-term households) which are identified by the competent tax authorities and approved by the tax authorities at or above the county level (including the county level, the same below), and whose production and operation scale is small and do not meet the requirements of the Interim Measures for the Administration of Establishing Accounts for Individual Industrial and Commercial Households.
Article 4: The approval of quotas shall be organized by the tax authorities. The State Taxation Bureau and the Local Taxation Bureau shall, in accordance with the scope of collection and management stipulated by the State Council, respectively verify the quotas of the taxes under their jurisdiction.
Article 5 The competent tax authorities shall classify time-fixed households, select a certain number of representative time-fixed households by industry and region during the year, conduct a typical investigation on their operation and income, conduct investigation and analysis, and fill in relevant forms. Typical survey households should account for more than 5% of the total number of households in industries and regions. The specific proportion shall be determined by the provincial tax authorities.
Article 6 The specific term of the quota implementation period shall be determined by the provincial tax authorities, but the longest period shall not exceed one year. The quota implementation period refers to the first tax payment period to the last tax payment period after approval by the tax authorities.
Baidu Encyclopedia-Regular Quota Collection