Audit collection is also called "audit collection" or "self-reported audit".
Audit collection shall be calculated and paid by the taxpayer according to the account books, and then approved by the tax authorities. If there is any discrepancy, the taxpayer can refund more and make up less. This collection method is mainly used for companies that have established accounting books and complete accounting records.
This method of collection is suitable for taxpayers with relatively sound account books, vouchers and financial accounting systems, which can be used to truthfully account, reflect the results of production and operation, and correctly calculate the tax payable.
The tax payment formula is as follows:
Income tax payable = taxable income × applicable tax rate
Taxable income = taxable income × taxable income rate
Or: taxable income = cost (expense) expenditure /( 1- taxable income) × taxable income.
Extended data:
Audit the accounts and collect enterprise income tax, and fill in the quarterly prepayment declaration form;
1. Simplify the report, cancel the column of "Current Amount" and only keep the column of "Cumulative Amount". In the second quarter, the data of the first quarter should be added for accumulation, not just the data of the second quarter.
2. Tax period in the header of the main table of Class A report:
If the enterprise declares on a monthly basis, it shall fill in the first day and the last day of each month;
If the enterprise declares quarterly, it shall fill in the first day and last day of each quarter. For example, in the second quarter, it should be filled in: 20 1 April 1 to June 30th, 201June 8th1to 206544.
3. Prepayment method: enterprises generally choose "Prepayment according to actual profit" when reporting.
Two prepayment methods, namely "prepayment according to the average amount of taxable income in the previous tax year" and "prepayment according to other methods determined by the tax authorities", belong to tax administrative licensing matters, and enterprises need to perform relevant administrative licensing procedures. Therefore, when enterprises choose these two prepayment methods, they must need the administrative permission of the competent tax authorities.
4. Enterprise Type: "General Enterprise" is usually selected.
5, operating income, operating costs and total profits, reporting the cumulative operating income, operating costs and total profits of the enterprise as of the end of this tax year, in accordance with the provisions of the unified national accounting system.
Note: Operating income-operating cost ≠ total profit, and total profit has no correlation with operating income and operating cost.
6, the eighth line minus:
To make up for the losses in previous years, the cumulative amount of losses in previous years that taxpayers have made up before enterprise income tax according to tax laws and regulations (that is, the losses stipulated in the tax law) shall be reported as of the end of the tax period.
Reference source: Baidu Encyclopedia-Audit Highlights