The quota is not fixed, so it is levied at a relatively fixed amount.
The tax authorities generally follow:
(a) according to the consumption of raw materials, fuel, power and other calculation or approved calculation;
(2) Calculated according to the method of cost plus reasonable expenses and profits;
(three) according to the inventory calculation or approved calculation;
(four) according to the invoice and related documents;
(5) Managing the funds in bank accounts according to law;
(6) Referring to the production and operation of taxpayers of the same scale and region in similar industries or similar industries;
(seven) approved in accordance with other reasonable methods.
The tax bureau will ask you to provide some information, and then determine your quota according to your industry, personnel and monthly billing amount. The general amount is between 5% and 40%.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with 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 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.