The examination and approval of sole proprietorship enterprises, originally a tax collection method for some enterprises that are difficult to examine, is often used to help enterprises reduce tax pressure. Enterprises in China are developing very rapidly, and they need to pay taxes in the process of making profits. Tax payment methods are divided into audit collection and verification collection. The approved conditions for the collection of enterprise income tax are: 1. In accordance with the provisions of laws and administrative regulations, there is no need to set up accounting books. 2, in accordance with the provisions of laws and administrative regulations should be set up but not set up account books. 3. Destroying account books without authorization or refusing to provide tax information. 4. Although the account books are set up, the accounts are confused or the cost data, income vouchers and expense vouchers are incomplete, which leads to the difficulty in auditing the accounts. 5. If the taxpayer fails to file tax returns within the prescribed time limit, the tax authorities shall order him to file tax returns within the time limit, or fails to file tax returns within the time limit.