"Xiaoran Tax News" provides preferential tax policies and investment promotion tips in the park, which can be obtained by paying attention!
At present, in China, the collection of income tax is divided into audit collection and verification collection.
The audit collection is based on the actual purchase and sales of the enterprise, and the tax is levied according to the part of the profit after deduction. Approved collection means that the tax is levied according to a certain proportion of the output of the enterprise, and there is no need to check the input and cost invoices of the enterprise.
Audit and collection is applicable to taxpayers whose account books, vouchers, and financial accounting systems are relatively sound, and can be used to truthfully calculate, reflect the results of production and operation, and correctly calculate the tax payable. This type of collection is generally for relatively large enterprises.
Verification and collection refers to a collection method in which the tax authorities adopt a reasonable method to verify the tax payable by the taxpayer in accordance with the law when the taxpayer's accounting books are not sound, the information is incomplete and difficult to check the accounts, or it is difficult to accurately determine the tax payable by the taxpayer for other reasons. This is generally more suitable for small and micro enterprises.
The beginning of the verification and collection is a punitive collection method, and later it gradually evolved into a preferential tax policy in the tax depression park to reduce the tax burden of enterprises on income tax.
However, there are also restrictions on the policy of enjoying the tax depression park, which is generally aimed at small-scale taxpayers, and the annual amount cannot exceed 5 million, and there are also requirements for some special industries.
For example, Chongqing Park also has an approved collection policy, and the individual business income tax is 03%, and the comprehensive tax rate is about 2%.
If you want to know about the preferential tax policies and other tax tips in this regard, you can pay attention"Xiao Ran Tax Report".You can get it!