There is a profit rate table approved by industry within the tax department, which generally does not exceed 30%. For example, the transportation industry is approved as 9%- 14%. However, this form is for reference only, and the tax bureau has discretion.

(Generally, only small enterprises need to be examined and approved, and large enterprises are all audited and levied. As for small enterprises, approval depends on the face of tax officials. Even applying for administrative reconsideration is useless. Small enterprises, regardless of big leaders. At present, the tax bureau is one of the typical representatives that rights outweigh obligations.