(1) Audit collection
Audit collection refers to a way for tax authorities to calculate and collect taxes according to the provisions of the tax law and the taxpayer's accounting books and materials.
Audit collection is suitable for taxpayers with sound financial accounting system, strict and standardized accounting and strong tax awareness.
(2) Check the collection
Approved collection refers to a method of tax collection in which the tax authorities verify the output and sales of taxable products under normal production and operation conditions according to the taxpayer's employees, production equipment, consumption of raw materials and other factors, and collect taxes accordingly.
Cheque collection is mainly applicable to small industrial and mining enterprises and individual industrial and commercial households with imperfect accounting.
(3) Inspection and collection
Inspection and collection refers to a collection method in which tax authorities calculate taxpayers' income according to the general market sales unit price by checking the tax payable.
Inspection is mainly applicable to sporadic and mobile tax sources. Such as the temporary operation of urban and rural markets, tax collection of goods distributed in different places such as airports and docks.
(4) Regular quota collection
Regular quota collection refers to a monthly collection method in which the tax authorities verify the taxable income and tax payable in a certain period according to the taxpayer's self-declaration and the evaluation of the relevant units.
Regular quota collection method is suitable for small industrial and commercial households with small production and operation scale and inaccurate calculation of turnover and income.
(5) Collection of foreign exchange
Withholding and remitting refers to a way in which units and individuals who are obligated to collect and pay taxes according to the provisions of the tax law, while collecting money from taxpayers, collect the tax payable by taxpayers according to law and declare and pay according to the prescribed time limit and payment method. The Provisional Regulations on Consumption Tax stipulates that taxable consumer goods entrusted by taxpayers shall be collected and remitted by the trustee at the time of delivery to the entrusting party.
(6) Withholding and remitting
Withholding and remitting refers to a way that units and individuals who have the obligation to withhold and remit taxes according to the provisions of the tax law deduct the taxpayer's tax payable from the money while paying taxes to the taxpayer, and declare and pay taxes according to the prescribed time limit and payment method. The Provisional Regulations on Resource Tax stipulates that the unit that purchases untaxed mineral products is the withholding agent of resource tax, and the withholding agent will withhold and remit the resource tax during the acquisition process.
(7) Entrusted collection
Entrusted collection refers to a way that the tax authorities entrust relevant units or individuals to collect taxes from taxpayers on their behalf.
The way of entrusting to collect taxes helps to make up for the shortage of tax authorities' collection and management power, strengthen source control and improve the efficiency of collection and management. Mainly applicable to sporadic and mobile tax collection, such as market tax, vehicle and vessel use tax, etc.