What's the latest regulation on the method of checking and collecting enterprise income tax?

Legal analysis: there are two ways to collect enterprise income tax, one is audit collection, and the other is verification collection. 1. Audit collection: calculated and paid according to "actual profit" and applicable tax rate. Actual profit = total amount of profit and loss that should be supplemented in the previous year-income without tax-income without tax. In which: total profit = operating income-operating costs-business taxes and surcharges-management expenses-sales expenses-financial expenses+other business profits+non-operating income and expenditure+investment income. 2. Approved collection: calculated and paid according to sales (business) income x approved income rate x applicable tax rate. Among them, sales (business) income includes taxable sales, other business income and deemed sales, and the approved levy rate is determined in advance by the competent tax authorities according to different industries (generally ranging from 5% to 30%, but your company should calculate according to the income rate determined by the competent tax authorities, and the tax rate of 25% is not applicable to the approved levy.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 25 Taxpayers must truthfully file tax returns in accordance with the time limit and contents stipulated by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.

Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.

Article 26 Taxpayers and withholding agents may go directly to the tax authorities to file tax returns or submit tax withholding and remitting reports, or they may file the above-mentioned declarations and submissions by mail, data messages and other means as required.

Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations.

The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.