For enterprises that destroy account books without authorization or refuse to provide tax payment information, the tax authorities shall levy taxes by means of verification and collection. Is this correct? Besides, "People's Republic of China (PRC) tax collection and management law" Article 35 If a taxpayer is under any of the following circumstances, the tax authorities have the right to verify the tax payable:

(a) in accordance with the provisions of laws and administrative regulations, there is no need to set up accounting books;

(two) 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 payment information;

. . . . . .

That is to say, for an enterprise that destroys its account books without authorization or refuses to provide tax information, the tax authorities can verify its tax payable. If it can verify its tax payable by other means, it can also be levied according to the approved tax amount.