Can ordinary taxpayers of information technology services take simple collection?

General taxpayers will also be approved to collect enterprise income tax. In China, the statutory tax verification collection refers to a collection method that the tax authorities use reasonable methods to verify the taxpayer's tax payable according to law because the taxpayer's accounting books are not perfect, the information is incomplete and it is difficult to check the accounts, or it is difficult to accurately determine the taxpayer's tax payable for other reasons.

Whether the general taxpayer of information technology services can do simple collection needs to call your tax bureau, and then find the phone number of your supervisor teacher through that phone and ask the teacher if it can do simple collection.

Taxpayers shall present the following documents and materials when handling tax registration:

1, business license or other approved practice certificate;

2. Relevant contracts, articles of association and agreements;

3. Proof of bank account number;

4. Resident identity card, passport or other legal documents to prove identity;

5. Organization unified code certificate.

Where a taxpayer can provide the documents and materials specified in the preceding article, the tax authorities shall issue a tax registration form and a taxpayer tax registration form, and the taxpayer shall truthfully fill in the above forms.

The tax authorities shall complete the examination of the registration forms, certificates and materials provided by taxpayers within 30 days from the date of acceptance; Those who meet the requirements shall be registered, issued with a tax registration certificate or a registered tax registration certificate and a copy thereof, and the tax registration form shall be filled in according to the tax type, and the applicable tax type, tax item, tax rate, tax payment period, collection method and payment method shall be determined, and files shall be established on a household basis.

legal ground

Measures of People's Republic of China (PRC) Municipality on the Administration of Tax Registration

Article 2 Any taxpayer who has taxable income, taxable property or taxable behavior as stipulated by laws and regulations shall go through tax registration in accordance with the provisions of these Measures, and the withholding agent shall, when the withholding obligation occurs, declare and register with the tax authorities and obtain the tax withholding certificate. Article 4 Tax registration shall be uniformly coded, separately registered and managed by the State Taxation Bureau and the Local Taxation Bureau according to the scope of tax collection and management stipulated by the State Council.

Where the scope of tax collection and management changes, it shall be adjusted accordingly in accordance with the provisions of the State Council. Article 5 The State Taxation Bureau and the Local Taxation Bureau shall regularly inform each other about the tax registration, and provide the other party with the registration information of taxpayers who need to go through tax registration in time.