(1) Report verification and payment. That is to say, the taxpayer declares the calculated tax payable to the tax authorities, and after approval by the tax authorities, fills in a payment form and gives it to the taxpayer to pay taxes to the bank.
(2) check the collection. That is to say, for taxpayers with irregular production and unsound accounts, the tax authorities shall, according to their normal production equipment, employees and production and operation, verify the output and sales of their taxable products (or the turnover and profits of their business projects) and collect them at a rate.
(3) Regular quota collection. That is, for some individual industrial and commercial households whose turnover and income are difficult to be accurately calculated, after self-declaration, the tax authorities will verify the turnover and income tax surcharge rate for a certain period, and implement the method of combining business tax or value-added tax with income tax.
(4), collection.
Legal basis: Article 3 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, which states that the collection, suspension, reduction, exemption, refund and overdue tax of tax shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 76 of the Company Law of People's Republic of China (PRC) The establishment of a joint stock limited company shall meet the following conditions: (1) The promoters meet the quorum; (2) The total share capital subscribed by all promoters or the total paid-in share capital raised in accordance with the articles of association; (3) The issuance and preparation of shares meet the legal requirements; (4) The promoters have formulated the articles of association of the company, which were established by way of offering and passed by the founding meeting; And (5) the company has a company name, which is in line with the limited establishment of the company.