There are two ways to collect enterprise income tax: audit collection and verification collection. Verification collection includes quota collection and verification taxable income rate collection. Guo Shui Fa [2000] No.38 document stipulates that taxpayers who cannot correctly calculate their income, costs and expenses and taxpayers who cannot fulfill their tax obligations shall be levied according to the approved quota. Quota collection refers to the way that the tax authorities directly verify the annual corporate income tax payable by taxpayers according to certain standards, procedures and methods, and taxpayers declare and pay according to regulations. In the actual operation process, it is mainly calculated by calculating the total income of taxpayers and comparing it with the taxable income rate table stipulated in the tax law. Therefore, in practical work, how to reasonably determine the turnover of taxpayers has become the key to the approval of enterprise income tax.

There are many ways to verify the turnover, usually: analogy method, capital preservation calculation method, deduction algorithm and so on. The following are introduced separately for readers' reference.

First, analogy. That is, refer to the income and profit rate of taxpayers with similar business scale and income level in the same industry. The calculation formula is:

Approved annual taxable income = annual turnover of similar enterprises × (1 comparable coefficient)

Example: The annual turnover of similar auditors in a collective commercial enterprise is 6.5438+0.5 million yuan. The enterprise and the auditor are in the same street, and their business types are roughly the same, but they are 20% larger than the auditor of the volume.

Approved annual taxable income =150× (1+20%) =180 (ten thousand yuan)

Second, the calculation method of capital preservation. That is, the critical point of profit and loss in financial analysis is used to measure the minimum guaranteed turnover that taxpayers must achieve without loss and zero operating profit. Its calculation formula is:

Approved annual taxable income = expenses incurred in the current period ÷ (operating gross profit margin-comprehensive collection rate)

In the above formula, the total expenses should include property tax, land use tax, vehicle and vessel use tax, stamp duty and other taxes that do not change with the turnover and other reasonable expenses paid by the enterprise.

For example, a hotel pays staff salaries of 6.5438+0.5 million yuan, utilities of 200,000 yuan, transportation and miscellaneous expenses of 6.5438+0.5 million yuan, and other reasonable expenses of 300,000 yuan. Given that the gross profit rate of the same industry is 20%, the business tax rate is 5%, the urban maintenance and construction tax rate is 7%, and the education fee is 3%, the comprehensive collection rate = 5% × (1+7%+3%) = 5.5%. Therefore, the annual taxable income = (150+20+10+30) ÷ (20%-5.5%) =1448 (ten thousand yuan).

Third, push algorithm. The so-called extrapolation method is a more reasonable and reliable method to calculate the turnover according to the factors such as raw materials, fuel, power and labor consumed.

1. It is sold by consumption method, that is, it is calculated and approved according to raw materials, fuels and services used for nuclear purposes. The calculation formula is:

Approved annual taxable income = (consumption of raw materials, fuels and services in the current period) × (consumption of finished products of raw materials, fuels and services per unit )× product sales unit price.

For example, a stainless steel wire drawing factory consumes 400,000 kWh of electricity throughout the year. According to past experience, the same industry once produced 4 kilograms of finished products, and the unit price of sales was 30 yuan, so there was no backlog of products.

Approved annual taxable income = 40× 4× 30 = 4,800 (ten thousand yuan)

2. Partial calculation method, that is, the total business volume of the current period is calculated according to the local turnover.

Example: The invoiced sales of a hardware store this year is 265,438+00,000 yuan. Through investigation and analysis, the invoiced sales of this store account for about 70% of the total sales, so:

Approved annual taxable income = 2 1 ÷ 70% = 30 (ten thousand yuan)

3. Write off by machine method, that is, calculate the output and sales of multiple machines by the number of products produced by a single machine.

Example: A briquette production enterprise has five briquette machines. According to the investigation, each machine can produce briquettes 15 tons per day, and the price per ton is 220 yuan. It is estimated that * * has 65,438+000 working days. Then:

Approved annual taxable income = 5×15×100× 220 =165 (ten thousand yuan)

4. Write-off method by person, that is, calculate sales according to the number of production workers and per capita monthly output.

For example, a leather shoes factory has 30 production workers, each of whom produces an average of 60 pairs of leather shoes per month. The price of each pair is 50 yuan, so the annual taxable income is 30× 60×12× 50 =108 (ten thousand yuan).

The above verification methods are also applicable to the verification of the turnover of self-employed individuals without household registration.

In practical work, there are many effective verification methods, which can sometimes be used comprehensively as needed. Only by adopting feasible verification methods for the production and operation of taxpayers in different industries and different scales can we master a reasonable turnover, thus providing a reliable basis for the collection of fixed income tax.