Approved collection is generally applicable to relatively small-scale enterprises. If the taxpayer has one of the following circumstances, the assessed corporate income tax is collected: 1. In accordance with the provisions of laws and administrative regulations, it is not necessary to set up accounting books; 2. In accordance with the provisions of laws and administrative regulations; Account books are required to be set up according to laws and administrative regulations but are not set up; 3. Destroying account books without authorization or refusing to provide tax information; 4. Although account books are set up, the accounts are confusing or the cost information, income vouchers and expense vouchers are incomplete, making it difficult to Auditing. 5. When a tax obligation arises, the tax declaration is not made within the prescribed time limit, and the tax authorities order the tax declaration within a time limit, but still fail to file the declaration within the time limit.
1. Which enterprises are applicable to the assessed levy?
1. The assessed levy is generally applicable to relatively small enterprises. If the taxpayer has one of the following circumstances, the assessed corporate income tax will be levied:
(1) According to the provisions of laws and administrative regulations, it is not necessary to set up account books;
(2) According to the provisions of laws and administrative regulations, account books should be set up but no account books are set up;
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(3) Destroying account books without authorization or refusing to provide tax information;
(4) Although account books are set up, the accounts are confusing or the cost information, income vouchers, and expense vouchers are incomplete, making it difficult to check the accounts of.
(5) When a tax obligation arises, the tax declaration is not made within the prescribed time limit, and the tax authority orders the tax declaration within a time limit, but fails to file the tax declaration within the time limit.
2. Legal basis: Article 5 of the "Provisional Regulations of the People's Republic of China on Enterprise Income Tax"
The tax authorities use the following methods to determine and levy enterprise income tax:
(1) Determine with reference to the tax burden levels of taxpayers with similar business scale and income levels in the same local industry or similar industries;
(2) Determine based on the amount of taxable income or the rated rate of cost expenses ;
(3) Determination based on calculation or calculation based on the consumed raw materials, fuel, power, etc.;
Determination based on other reasonable methods. If one of the methods listed in the preceding paragraph is insufficient to correctly determine the taxable income or tax payable, two or more methods may be used simultaneously to determine the amount. If the tax payable calculated using two or more methods is inconsistent, the higher tax payable can be determined.
2. What are the enterprises that cannot apply for the assessment and collection of corporate income tax?
The enterprises that cannot apply for the assessment and collection of corporate income tax are as follows:
1. Consolidated tax-paying enterprises ;
2. Listed companies;
3. Financial enterprises: including banks, credit unions, small loan companies, insurance companies, securities companies, futures companies, trust investment companies, financial 12 types of financial enterprises: asset management companies, financial leasing companies, guarantee companies, finance companies, and pawn companies;
4. Social intermediaries: including accounting, auditing, asset evaluation, taxation, real estate valuation, land valuation, Project cost, lawyers, price authentication, notary agencies, grassroots legal service agencies, patent agents, trademark agents and other social intermediaries in the economic authentication category;
5. Enterprises whose main business is investment;
6. Enterprises engaged in real estate development.