2. Destroying account books without authorization or refusing to provide tax information. Although the account books have been set up, the accounts are confused or the cost data, income vouchers and expense vouchers are incomplete, which makes it difficult to check the accounts.
3. Taxpayers fail to file tax returns within the prescribed time limit, and are ordered by the tax authorities to do so within a time limit. If they fail to file tax returns within the time limit, the tax basis for taxpayers to file tax returns is obviously low, and there is no justifiable reason.
4. Income tax. Under the approved collection method, if there is income, the income tax shall be paid according to the approved income proportion. If you don't have income, you won't pay it (interest on bank deposits is regarded as income and you have to pay income tax). If there is no output tax and no income, value-added tax and income tax can be declared at zero.
Extended data:
Precautions:
1. The enterprise fails to truthfully, accurately and timely report the relevant information and changes of production and operation, income, cost and expenses to the competent tax authorities as required, which leads to the deviation between the verification by the tax authorities and the actual situation of the enterprise.
2. The enterprise intentionally uses the approved collection method to evade tax payment obligations, or issues invoices for others.
3. If the profit rate of an enterprise this year is more than 20% higher than the approved taxable income, it shall report to the competent tax authorities in writing within fifteen days after the end of the year.
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