There are two options.

1. Audit and collection: individual industrial and commercial households are required to set up account books and keep accounts according to legal and valid vouchers. When paying individual taxes, the taxable income is calculated according to the balance of total income minus costs, expenses and losses, and then the individual tax is calculated and paid according to the applicable tax rate.

2. Regular quota collection: For individual industrial and commercial households without account books, the tax authorities shall verify the taxable business amount or income of taxpayers in a certain operating period according to law and according to procedures, so as to determine their taxable amount. The factors that affect their personal income tax are turnover and personal income tax collection rate.

Second, analyze the details

Verification and collection: it means that the tax authorities verify the output and sales of taxable products produced by taxpayers according to their employees, production equipment and raw materials, and levy taxes accordingly. This method is generally suitable for taxpayers whose books are not perfect, but who can determine raw materials or sales; It means that the tax authorities determine the turnover and corresponding income and taxes through typical investigation and household estimation. This method is generally applicable to small tax paying units without complete evaluation basis.

3. What is the difference between audit collection and regular quota collection?

1, both audit collection and quota collection are aimed at enterprise income tax, but quota collection is also aimed at individuals to collect taxes such as business tax or value-added tax; The impact of general quota collection on enterprises mainly depends on the actual situation of your enterprise;

2. Both audit collection and quota collection can be paid in advance, because sometimes the tax can't complete the task, and a certain amount of tax will be required to be paid in advance for later deduction; Enterprises with quota collection do not enjoy the right to invest;

3. Taxpayers who collect inspections are not necessarily ordinary taxpayers, and small-scale taxpayers who collect quotas are not necessarily small-scale, which is determined by the actual situation of enterprises and the requirements of local taxation bureaus.