Approved collection means that the tax authorities verify the approved output and sales of taxable products under normal production and operation conditions according to the taxpayer's situation, and then collect taxes according to the tax rate stipulated in the tax law.

(1) The competent tax authorities shall, according to the tax payable by taxpayers, determine that taxpayers shall pay in advance on a monthly or quarterly basis and make final settlement at the end of the year. Once the prepayment method is determined, it shall not be changed within one tax year.

(2) Taxpayers shall calculate the actual tax payable during the tax payment period according to the determined taxable income rate and pay in advance. If it is difficult to pay in advance according to the actual amount, with the consent of the competent tax authorities, it may be paid in advance according to112 or 1/4 of the tax payable in the previous year, or in other ways approved by the competent tax authorities.

(III) Taxpayers shall fill in the Monthly (Quarterly) Prepaid Tax Return of Enterprise Income Tax in People's Republic of China (PRC) (Class B) and submit it to the competent tax authorities within the prescribed tax declaration period.

What is the process for enterprises to verify the collection and payment of taxes?

(1) Taxpayers should fill in the Appraisal Form for Approved Collection of Enterprise Income Tax and submit it to the competent tax authorities within 10 working days after receiving the Appraisal Form. "Appraisal Form for Verification and Collection of Enterprise Income Tax" is made in triplicate, one for each of the competent tax authorities and county-level tax authorities, and the other for taxpayers to implement. The competent tax authorities may also appropriately increase the number of backup copies according to the actual work needs.

(2) The competent tax authorities shall, within 20 working days from the date of accepting the Appraisal Form for Approved Collection and Collection of Enterprise Income Tax, conduct door-to-door examination, put forward appraisal opinions and report them to the county-level tax authorities for examination and confirmation.

(3) The tax authorities at the county level shall complete the examination and confirmation within 30 working days after receiving the Appraisal Form for Approved Collection of Enterprise Income Tax. If the taxpayer fails to fill in the form within the prescribed time limit after receiving the Appraisal Form for Verified Collection of Enterprise Income Tax, the tax authorities shall consider that the taxpayer has filled in the form, and conduct examination and confirmation according to the above procedures.

An enterprise shall, within 15 days after the end of the month or quarter, submit a tax return for prepaid enterprise income tax to the tax authorities, regardless of profit or loss, and pay taxes in advance.

The enterprise shall, within five months after the end of the year, submit the annual enterprise income tax return to the tax authorities for final settlement and settlement of the tax refund. When submitting enterprise income tax returns, enterprises shall attach financial and accounting reports and other relevant materials in accordance with regulations. Taxpayers who have difficulty in filing within the prescribed time limit may report to the competent tax authorities for approval and postpone filing.

How to pay taxes when the company approves the collection? Today, I introduced how to pay taxes and the process of tax declaration. I believe everyone has their own views and opinions. I hope this article can help you. If you have any other questions, please consult the teachers of official website Accounting Institute for detailed answers. Thanks for reading!