The Main Way Of Levying Taxes In China

(1) audit collection

Audit collection refers to the taxpayer's first calculation and payment according to the account book, and then check with the tax authority after verification. If there is no compliance with the tax law, it will be more or less.

The way of levying taxes is mainly to those units that have established accounting books and have complete accounting records.

(two) checking and collecting

Tax Collection refers to a tax collection method based on the production and sale situation of the tax authorities under normal conditions according to the taxpayers' production equipment and so on.

The way of levying taxes is mainly for unfixed production units and incomplete accounts.

(three) inspection and collection

Tax collection is a tax collection method which is taxed by the tax authorities after the taxable products are inspected by the tax authorities and affixed with the duty paid certificate, verified or stamped, and taxed.

The way of levying taxes is mainly applicable to sporadic and scattered high rate products.

(four)

Regular quota Collection refers to the tax authorities in accordance with the provisions of relevant laws and regulations, in accordance with certain procedures, approved the taxpayer in a certain period of operation of the amount of tax payable and the amount of income, and as a basis for tax assessment, determine a tax collection method of its taxable amount.

This kind of tax collection method is applicable to small scale production and operation, and does not really have the ability to establish accounts. Small taxpayers can not set up account books or postpone the establishment of accounts by the competent tax authorities for examination and approval.

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(five) withholding and paying

In accordance with the tax law, the legal obligor who withholds the tax shall directly deduct the tax from the amount paid.

The purpose is to control the source of the staging and uncontrollable tax sources.

(six) collection and payment

Collection and payment refers to the legal obligor who has the duty to collect taxes, collecting and paying the tax payable by taxpayers.

When collecting funds from taxpayers and units and businesses that have economic dealings with the taxpayer, they shall collect taxes according to the provisions of taxation.

This method is generally applicable to areas where tax networks can not be covered or difficult to control, such as the consumption tax charged by the trustee for the consumer goods entrusted to process the consumption tax.

(seven)

Entrustment refers to a way of levying taxes collected by taxpayers in the name of tax authorities in accordance with the requirements issued by the tax authorities.

(eight) other ways

For example:

In accordance with the provisions of relevant laws and regulations, the tax authorities shall, in accordance with certain procedures, check the taxable business volume and income amount of taxpayers in a certain period of operation, and take this as the basis for tax assessment, and determine their taxable amount.

This way of collection belongs to ().

A. audit certificate collection;

B. inspection and collection;

C. fixed quota collection;

D. collection;

Answer: C