Audit collection is also called "audit collection" or "self-reported audit". Taxpayers apply to the tax authorities for their turnover and income according to their own financial statements or operating conditions within the prescribed tax payment period. After being examined by the tax authorities, they will first issue a payment form, and the taxpayers will pay the tax to the local bank acting as the treasury within a time limit. This method of collection is suitable for taxpayers whose accounting books, vouchers and financial accounting systems are relatively sound, which can be used to truthfully account, reflect the production and operation results and correctly calculate the tax payable.
approved collection refers to the collection method that the tax authorities verify the approved output and sales of taxable products produced by taxpayers under normal production and operation conditions, and then collect taxes according to the tax rate stipulated in the tax law.
The approved collection methods include the fixed collection and the approved taxable income rate.
According to Article 35 of the Tax Administration Law, the tax authorities have the right to verify the tax payable of a taxpayer under any of the following circumstances:
1. There is no need to set up account books according to the provisions of laws and administrative regulations;
2. Accounting books should be set up according to laws and administrative regulations, but they are not set up;
3. destroying account books without authorization or refusing to provide tax payment information;
4. Although account books are set up, the accounts are confused or the cost data, income vouchers and expense vouchers are incomplete, making it difficult to check 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, and there is no justifiable reason.
Article 37 of the Tax Administration Law stipulates that 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 regulations shall be verified by the tax authorities and ordered to pay.
If a taxpayer is under any of the above circumstances, the tax authorities have the right to check and verify its tax payable by one or more of the following methods:
1. Check and verify with reference to the tax burden level of taxpayers with similar business scale and income level in similar local industries or similar industries;
2. Check and approve according to the method of operating income or cost plus reasonable expenses and profits;
3. Calculate or calculate according to the consumed raw materials, fuel and power;
4. Check according to other reasonable methods.
the tax authorities should follow the statutory authority and procedures to protect the legitimate rights and interests of taxpayers. For example, if individual industrial and commercial households are approved to collect taxes, they must follow legal procedures, that is, self-reporting, typical investigation, quota approval and quota issuance.
therefore, the corporate income tax of hotels will not be fixed by the industry, but the tax collection method will be determined according to the situation.