Income from production and operation of individual industrial and commercial households shall be calculated according to taxable income. If the audit collection is implemented, it shall be calculated according to the total income after deducting costs, expenses and losses in each tax year; If it is levied at a fixed rate on a regular basis, it shall be calculated according to the annual taxable income declared by taxpayers themselves, or calculated according to the annual taxable income declared by taxpayers themselves multiplied by the taxable income.
Tax collection system-collection method
taxation system
Scientific and reasonable tax collection method is the premise to ensure smooth and full tax collection. Due to the different specific circumstances of various taxpayers, the tax collection methods should also be different. At this stage, the available tax collection methods in China mainly include the following:
1, audit collection
Audit collection refers to a tax collection method in which taxpayers declare taxable income or taxable income and tax amount to the tax authorities according to their own financial statements or operating results within a specified period of time, submit relevant account books to the tax machine, fill in the tax return form after being audited by the tax authorities, and pay taxes at designated banks. Therefore, this collection method is more suitable for corporate taxation.
2, check the collection
Approved collection refers to a tax collection method in which the tax authorities determine the tax payable by checking the production and operation of taxpayers on schedule and collect taxes by stages. This collection method is mainly suitable for small enterprises and individual industrial and commercial households with small production and operation scale, imperfect financial accounting system and incomplete account books.
Step 3 Check and collect
Inspection and collection means that the tax authorities determine the applicable tax amount by inspecting the documents and objects of some tax objects that are difficult to control at the source. In the actual collection and management work, this method is divided into two forms: on-site inspection and collection and setting up checkpoints. Taxpayers with imperfect financial accounting system and uncertain production and operation can choose to adopt this collection method.
4. Regular quota collection
Regular quota collection refers to a tax collection method in which the tax authorities directly verify the tax payable according to the production and operation of taxpayers and collect taxes by stages according to the provisions of the tax law. This collection method is mainly suitable for some individual industrial and commercial households who have no bookkeeping ability and cannot verify their sales income or operating income and income.
5. Self-verification and self-payment
Self-verification and self-payment refers to a tax collection method in which taxpayers calculate the tax payable by themselves according to the provisions of the tax law, fill in the tax return by themselves, and pay taxes directly at the bank designated by the tax authorities. This method is limited to large and medium-sized enterprises and some institutions with sound financial accounting system, complete and accurate account books and strong awareness of paying taxes according to law approved by county and municipal tax authorities.
6. Withholding, collecting and remitting
Withholding, collecting and remitting refers to the method of collecting taxes that should be paid by taxpayers according to the provisions of the tax law by units and individuals who have the obligation to withhold and remit taxes according to the provisions of the tax law. This method is conducive to strengthening the source control of tax revenue, reducing tax loss and reducing tax costs, and the procedures are relatively simple.