The main contents of the audit collection are as follows:

1, both audit collection and quota collection are aimed at enterprise income tax, but quota collection is also aimed at individuals to collect taxes such as business tax or value-added tax;

2. The impact of general quota collection on enterprises mainly depends on the actual situation of enterprises;

3. Both audit collection and quota collection can be paid in advance, because taxation sometimes fails to complete the task, and the tax bureau requires enterprises to pay a certain amount of tax in advance for later deduction;

4. Enterprises with fixed collection do not enjoy the right to invest;

5. Taxpayers who collect inspections are not necessarily ordinary taxpayers, and small-scale taxpayers who collect quotas are not necessarily small-scale, which is determined by the actual situation of enterprises and the requirements of local taxation bureaus.

legal ground

People's Republic of China (PRC) tax collection management law

Article 35 Under any of the following circumstances, the tax authorities have the right to verify the tax payable:

(a) in accordance with the provisions of laws and administrative regulations can not set up account books;

(two) in accordance with the provisions of laws and administrative regulations, accounting books should be set up but not set up;

(3) destroying account books without authorization or refusing to provide tax payment information;

(four) although the account books are set up, the accounts are chaotic or the cost information, income vouchers and expense vouchers are incomplete, which makes it difficult to audit 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 without justifiable reasons.

The specific procedures and methods for the tax authorities to verify the tax payable shall be formulated by the competent tax authorities of the State Council. Thirty-seventh taxpayers engaged in production and business operations and taxpayers engaged in temporary business operations fail to go through tax registration in accordance with the provisions, which shall be approved by the tax authorities and ordered to pay; In case of non-payment, the tax authorities may detain commodities and goods whose value is equivalent to the tax payable. If the tax payable is paid after the seizure, the tax authorities must immediately lift the seizure and return the seized commodities and goods; If the tax payable is not paid after the seizure, the seized commodities and goods shall be auctioned or sold according to law with the approval of the director of the tax bureau (sub-bureau) at or above the county level, and the proceeds from the auction or sale shall be used to offset the tax payment.