According to the relevant provisions of the enterprise income tax law, enterprise income tax collection includes two ways: audit collection and verification collection. Among them, the approved collection includes two methods: fixed rate collection and fixed rate collection. At present, the approved collection enterprises of national tax collection and management in our city adopt the fixed rate collection method (referred to as fixed rate collection). Audit collection: it is calculated and paid according to the "actual profit" and the applicable tax rate, and the actual profit = total profit-loss to be made up in the previous year-tax-free income-tax-free income. In which: total profit = operating income-operating costs-business taxes and surcharges-management expenses-sales expenses-financial expenses+other business profits+non-operating income and expenditure+investment income. Approved collection: it is calculated and paid according to sales (business) income * approved income rate * applicable tax rate. Among them, sales (business) income includes taxable sales, other business income and deemed sales, and the approved income rate is set by the competent tax authorities in advance according to different industries (the general range is between 5% and 30%, but your company should calculate according to the income rate determined by the competent tax authorities, and the tax rate of 25% is not applicable to the approved levy. ）。

First, the compensation conditions for farmland expropriation:

1. The average compensation per mu for dry land is 58,000 yuan;

2. The average compensation for paddy field is 99,000 yuan per mu;

3. The average compensation per mu for vegetable fields is156,000 yuan. The expropriation of land should be given fair and reasonable compensation to ensure that the original living standards of landless farmers are not reduced and their long-term livelihood is guaranteed.

Two, farmland expropriation compensation procedures:

1. Draw up the land acquisition plan. The land acquisition plan shall be drawn up by the county, municipal people's government or its land administrative department where the land acquisition is planned. Land acquisition plan, including the purpose and use of land acquisition, the scope, land type and area of land acquisition, the type and quantity of ground attachments, land acquisition and compensation for ground attachments and young crops;

2. After reviewing, submitting for approval and approving the land acquisition plan, the county and municipal people's governments shall, in accordance with the approval authority stipulated in the Law of the People's Republic of China on Land Administration, report it to the people's government for approval after review by the land administrative department. If it is approved, the government that approved the land acquisition plan will make a land use reply, and the lower-level governments will carry out land acquisition on this basis.

3. Announcement of land acquisition plan After the land acquisition is approved according to legal procedures, the civil affairs government at or above the county level shall make an announcement locally.

Legal basis:

Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection and payment, safeguarding the state's tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law shall apply to the collection and management of all kinds of taxes collected by tax authorities according to law.

Article 3 The levying and ceasing of taxes, as well as the reduction, exemption, refund and supplementary payment of taxes, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization. 　

Article 4 Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals who have the obligation to withhold and remit taxes as stipulated by laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations.