Legal analysis: the tax collection method refers to the method and form of calculating tax collection determined by the tax authorities according to the different characteristics of various taxes and the specific conditions of both parties. The tax collection methods mainly include: audit collection, check collection, audit collection, regular quota collection, entrusted collection, postal tax payment and so on.

In accordance with the provisions of the tax law and the needs of taxpayers' production, operation and financial management, as well as the principle of being conducive to collecting and ensuring the timely and full storage of state taxes, specific measures are taken to organize the storage of taxes.

There are mainly the following tax collection methods:

(a) audit collection. Refers to the way in which the tax authorities calculate and pay taxes at the applicable tax rate according to the operating conditions reflected in the accounts provided by taxpayers. It is suitable for taxpayers with sound accounting systems such as account books, vouchers and accounting, who can accurately calculate the production and operation conditions and correctly calculate the tax payable.

(2) approve the collection. For taxpayers who can't provide complete and accurate tax information, the tax authorities adopt a specific method to determine their taxable income or tax payable, which is a way for taxpayers to pay taxes. Specifically including:

1. Check the collection. It refers to a way for tax authorities to verify the approved output and sales of taxable products produced by taxpayers under normal production and operation conditions according to factors such as employees, production equipment and consumption of raw materials, and collect taxes accordingly. It is suitable for small factories, mines and workshops with small production scale, imperfect account books, scattered products and scattered tax sources.

2. check. It refers to the way that the tax authorities calculate the taxpayer's taxable goods sales income by checking the quantity and the corresponding tax amount according to the general market sales unit price. Applicable to temporary operators of urban and rural fairs and dealers in airports, docks and other places.

3. Regular quota collection. Refers to some small industrial and commercial households whose turnover and income cannot be accurately calculated. After self-declaration and appraisal, the tax authorities shall verify the turnover and income tax collection rate for a certain period, and implement the method of multi-tax merger.

(3) withholding and collecting taxes. The former refers to the behavior of units and individuals who pay taxpayers' income to withhold their tax payable from taxpayers' income and remit it to tax authorities; The latter refers to the behavior of units and individuals that have economic relations with taxpayers, using economic relations to collect their tax payable from taxpayers and remit them to tax authorities. These two methods are suitable for taxpayers whose tax sources are scattered and difficult to control.

(4) Self-check and self-pay. Self-verification and self-payment, also known as "three self-payment", refers to a tax collection method in which taxpayers calculate their own taxes according to the requirements of the tax authorities, their own financial and accounting conditions and the provisions of the tax law, fill out their own tax returns, and pay their own taxes to the bank where they open the account, and the tax authorities conduct regular or irregular inspections on taxpayers.

(5) entrusted collection. It refers to a tax collection and management method that tax authorities entrust other departments and units to perform tax collection and management tasks on their behalf according to the authorization of national laws and regulations and the actual needs of strengthening tax collection and management and ensuring national tax revenue.

Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC), the following personal income shall be subject to individual income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.