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Three verification and collection methods
The approved collection includes three ways: the approved collection rate, the approved taxable income and the approved monthly taxable income.

Legal analysis

Approved collection refers to the approved collection of income tax, and the approved collection of tax-related subject income tax without account book calculation, and then the enterprise can issue invoices, including special tickets and ordinary tickets. Value-added tax and additional tax cannot be approved, only income tax can be approved, income tax of self-employed, independent enterprises and partnership enterprises can be approved and collected, and corporate income tax of companies can also be approved and collected in some places. Approved collection includes three ways: approved collection rate, approved taxable income rate and approved monthly taxable income. These three methods are determined by the local taxation bureau, and the specific tax rate is determined by the local taxation bureau. It cannot be chosen by the enterprise independently. For the subjects with small invoiced amount, the third category of approved monthly taxable income is not analyzed here. Approved 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. The approved collection methods include fixed collection and approved taxable income rate collection: (1) fixed collection: directly approved income tax; (2) Collection of approved taxable income rate: according to the actual amount of total income or cost, the income tax is calculated and paid according to the pre-approved taxable income rate.

legal ground

People's Republic of China (PRC) tax collection management law

Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.

Article 35 In any of the following circumstances, the tax authorities have the right to verify the tax payable: (1) Laws and administrative regulations require that no account books be kept; (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. The specific procedures and methods for the tax authorities to verify the tax payable shall be formulated by the competent tax authorities of the State Council.