Enterprise bookkeeping and tax declaration: what is the difference between approved collection and audit collection?
First of all, the so-called verification collection mainly refers to a collection method in which the tax authorities use reasonable methods to verify the taxpayer's tax payable according to law when the taxpayer's accounting books are not perfect, the information is incomplete, it is difficult to check the accounts, or it is difficult to accurately determine the taxpayer's tax payable for other reasons. Under normal circumstances, the approved levy has an application, which mainly includes the following contents:
1, in accordance with the provisions of laws and administrative regulations, account books may not be set;
2, in accordance with the provisions of laws and administrative regulations should be set up but not set up account books;
3. Destroying account books without authorization or refusing to provide tax information;
4. Although account books are set up, the accounts are confusing or the cost data, income vouchers or expense vouchers are incomplete, which is difficult to audit;
5. Taxpayers fail to declare their taxes within the prescribed time limit, and the tax authorities order them to do so within a time limit, failing to do so within the time limit;
6. The tax basis declared by taxpayers is obviously low, and there is no justifiable reason.
Secondly, it is the collection of audit. Audit collection refers to a tax collection method in which the taxpayer calculates and pays the tax according to the records in the account books within the prescribed tax payment period, and the tax authorities verify the accounts afterwards. If there is any discrepancy, they can refund more and make up less. This collection method is mainly adopted by units that have established accounting books and complete accounting records. It is suitable for taxpayers who have relatively sound accounting books, vouchers and financial accounting systems, which can be used to truthfully calculate, reflect the production and operation results and correctly calculate the tax payable.
Usually, the difference between the two is mainly reflected in:
1, different financial requirements. The collection of audit accounts has higher financial requirements for enterprises, and accounting books must be established; However, the financial requirements for the approved levy are relatively low, that is, there are no financial personnel, and it doesn't matter if you don't make accounts.
2. The impact on tax burden is different. Enterprises that adopt the method of audit collection do not need to pay income tax for losses. As for the approved collection method, enterprises must pay enterprise income tax whether they are losing money or making profits.
Then, make clear the differences and differences between the two. Which collection method is more beneficial to enterprises, the approved collection and the audited collection? As for which method is beneficial to the enterprise, it actually depends on the actual situation of the enterprise. To put it simply, if it is a loss-making enterprise or a low-profit enterprise, it is more favorable to adopt the way of auditing and collecting; However, if the profit and income of the enterprise are large, it is suggested that the enterprise calculate two methods, and according to the calculation results, which method is more favorable.
The above is a simple description of the difference and application between approved acquisition and audited acquisition. Before choosing the tax collection method, it is necessary for enterprises to have a specific understanding of the above contents, so as to choose a reasonable tax collection method from the actual operation of enterprises and reduce the tax burden of enterprises.