First, the definition of audit collection:

1, audit collection is also called audit collection or self-reported audit.

2. Taxpayers apply to the tax authorities for their turnover and income according to their own financial statements or operating conditions within the prescribed tax payment period. After being examined by the tax authorities, they will first open a payment book, and the taxpayer will pay the tax to the local bank that represents the treasury within a time limit.

3. This collection method is suitable for taxpayers with relatively sound accounting books, vouchers and financial accounting systems, which can be used to truthfully account, reflect the production and operation results, and correctly calculate the tax payable.

Second, the definition of approved levy:

Approved tax collection refers to a collection method in which the tax authorities use reasonable methods to verify the tax payable of taxpayers according to law when the taxpayer's accounting books are not perfect, the information is incomplete and it is difficult to check the accounts, or for other reasons.

Extended data

Expropriation refers to the administrative act that the subject country obtains the ownership of collective and individual property with administrative power and gives appropriate compensation based on the needs of public interests. Expropriation needs to be in accordance with the authority and procedures stipulated by law.

Approved collection refers to the tax collection method that the tax authorities verify the approved output and sales of taxable products produced by taxpayers under normal production and operation conditions, and then collect taxes according to the tax rate stipulated in the tax law.

Source of reference: Baidu Encyclopedia-Audit Collection