Legal basis: Article 35 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, 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 can not set up account books;
(two) in accordance with the provisions of laws and administrative regulations, accounting books should be set up but not set up;
(3) destroying account books without authorization or refusing to provide tax payment information;
(four) although the account books are set up, the accounts are chaotic or the cost information, income vouchers and expense vouchers are incomplete, which makes it difficult to audit the accounts;
(5) Failing to file tax returns within the prescribed time limit due to tax obligations, and failing to file tax returns within the time limit ordered by the tax authorities;
(6) The tax basis declared by the taxpayer is obviously low without justifiable reasons.
The specific procedures and methods for the tax authorities to verify the tax payable shall be formulated by the competent tax authorities of the State Council.
"People's Republic of China (PRC) tax collection and management law" Article 37 For taxpayers engaged in production and business operations and taxpayers engaged in business operations temporarily who have not gone through tax registration in accordance with the provisions, the tax authorities shall verify their tax payable and order them to pay; In case of non-payment, the tax authorities may detain commodities and goods whose value is equivalent to the tax payable. If the tax payable is paid after the seizure, the tax authorities must immediately lift the seizure and return the seized commodities and goods; If the tax payable is not paid after the seizure, the seized commodities and goods shall be auctioned or sold according to law with the approval of the director of the tax bureau (sub-bureau) at or above the county level, and the proceeds from the auction or sale shall be used to offset the tax payment.
Article 3 of the Enterprise Income Tax Law of People's Republic of China (PRC) * * * Resident enterprises shall pay enterprise income tax on the income derived from inside and outside China.
Where a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by its institution or place from China and the income generated outside China but actually related to its institution or place.
If a non-resident enterprise has no institution or place in China, or if it has an institution or place, but its income has no actual connection with its institution or place, it shall pay enterprise income tax on its income originating in China.
Article 4 The enterprise income tax rate is 25%.
The tax rate applicable to non-resident enterprises obtaining the income specified in the third paragraph of Article 3 of this Law is 20%.