1. The types of forms to be filled in are different: the monthly (quarterly) advance tax return for enterprise income tax (Class A) is generally filled in for audit collection; Generally, the enterprise income tax monthly (quarterly) prepayment tax return (Class B) is filled in when the collection is approved.

2. Taxpayers' accounting level is different: taxpayers who collect through auditing can correctly calculate income and cost; Taxpayers who have been approved to collect taxes can correctly calculate, reasonably calculate and infer the total income and total cost or the total income and total cost and expenses cannot be verified, reasonably calculated and inferred.

The collection and verification of income tax by auditing accounts belong to the way of enterprise income tax collection, which is decided by the competent tax authorities according to the actual situation of taxpayers.