The tax collection method refers to the way and method in which the state collects taxes on taxpayers, and the tax collection methods are different according to different types of taxes and taxpayers. Generally speaking, there are two main modes of tax collection: direct tax and indirect tax. Direct tax refers to the tax paid directly by individuals or enterprises, such as personal income tax, corporate income tax, etc.; Indirect tax refers to the tax withheld and paid by enterprises or companies in the production and sales links, such as value-added tax, consumption tax, etc. In addition, tax collection methods also include fixed taxes, proportional taxes, sliding taxes and other forms. Here's a look at some of the specifics of how taxes are collected.
1. Various "tax collection methods".
1. Audit and collection.
This is the mainstream way of leviing. But there is no one to standardize the definition.
In many cases, it is even considered to be the only way to oppose the "approved collection method": either the approved collection or the audit collection.
2. Approved collection.
It seems that in addition to the audit collection, it is the approved collection.
It's not that simple. There are also different understandings of approving the expropriation itself.
For example: (1) Verify the taxable income rate and the amount of income tax payable.
Measures for the Verification and Collection of Enterprise Income Tax (Trial) (Guo Shui Fa [2008] No. 30):
Article 4 The taxation authorities shall, according to the specific conditions of the taxpayers, verify the taxable income rate or the amount of income tax payable on the taxpayers who have been assessed and levied enterprise income tax. ”
2) Quota collection, assessed taxable income rate collection, and other reasonable collection methods.
Regulations on the Levy of Individual Income Tax on Investors of Sole Proprietorship Enterprises and Partnership Enterprises (Cai Shui [2000] No. 91):
Article 8 The methods of verification and collection mentioned in Article 7 include fixed amount collection, assessment of taxable income rate and other reasonable collection methods. ”
3. Regular quota.
The regular quota seems to be the "approved income tax payable" and "fixed amount collection" above.
Not really. For example:
Administrative Measures for the Regular and Fixed Collection of Taxes for Individually-owned Industrial and Commercial Households (Decree No. 16 of the State Administration of Taxation):
Article 2 The term "regular and fixed tax collection of individual industrial and commercial households" as mentioned in these Measures refers to a collection method in which the tax authorities shall, in accordance with the provisions of laws, administrative regulations and these Measures, verify the taxable business turnover (including the number of operations) or income (hereinafter referred to as the quota) of individual industrial and commercial households in a certain business location, a certain period of business and a certain business scope, and use this as the basis for tax calculation to determine the tax payable. ”
The "Interim Measures for the Administration of Regular Quotas for Individual Industrial and Commercial Households" (Guo Shui Fa [1997] No. 101) has been repealed
Article 2 The regular quota is a collection method in which the taxation authorities verify the taxable business turnover and income of a taxpayer within a certain business period in accordance with the relevant laws and regulations and in accordance with the prescribed procedures, and use this as the basis for calculating the tax to determine the tax payable (including value-added tax, consumption tax, business tax, income tax, etc., the same below). ”
4. Verify and collect.
Check", which is a special word.
Check the production capacity. Taxes are determined and levied according to the "verified" production capacity.
5. Inspection and collection.
inspection", is also a special word.
Customs, for example, is a typical "inspection".
According to the results of the inspection, the tax shall be determined and collected.
6. Collection. Vehicle and Vessel Tax Law:
Article 6 An insurance institution engaged in compulsory third-party liability insurance business for motor vehicles shall be the withholding agent of motor vehicle and vessel tax, and shall collect vehicle and vessel tax in accordance with law when collecting insurance premiums, and issue a certificate of tax collection. ”
7. Withholding (note that there is no concept of "withholding" in substantive law).
Enterprise Income Tax Law:
1) Statutory withholding.
Article 37 The income tax payable by non-resident enterprises on the income provided for in paragraph 3 of Article 3 of this Law shall be withheld at source, and the payer shall be the withholding agent. The tax is withheld by the withholding agent from the amount paid or due each time it is paid or due and payable. ”
2) Specify the deduction.
Article 38 The taxation authorities may designate the payer of the project price or labor fee as the withholding agent for the income tax payable by a non-resident enterprise on the income derived from construction operations and labor services within the territory of China. ”
8. Levy. Provisional Regulations on Value Added Tax:
Article 20 The value-added tax shall be levied by the taxation authorities, and the value-added tax on imported goods shall be collected by the customs. ”
9. Entrusted collection.
Detailed Rules for the Implementation of the Tax Administration Law:
Article 44 In accordance with the principle of facilitating tax control and facilitating tax payment, the taxation authorities may, in accordance with the relevant provisions of the State, entrust the relevant units and personnel to collect the taxes paid in scattered and different places on their behalf, and issue a certificate of entrustment for tax collection. The entrusted units and personnel shall collect taxes in the name of the tax authorities in accordance with the requirements of the collection certificate, and the taxpayers shall not refuse; If the taxpayer refuses, the entrusted collection unit and personnel shall report to the tax authorities in a timely manner. ”
10. Withholding.
Tax Administration Law:
Article 30 Withholding agents shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require entities and individuals that are not required by laws and administrative regulations to perform their obligations of withholding or collecting taxes.
When the withholding agent fulfills the obligation of withholding or collecting tax in accordance with the law, the taxpayer shall not refuse. If the taxpayer refuses, the withholding agent shall report to the tax authorities in a timely manner.
The tax authorities shall pay the withholding agent the handling fee for withholding and collection in accordance with the regulations. ”
11. Tax preservation.
12. Enforcement.
13. Other reasonable collection methods.
14. Taxpayers declare and pay by themselves.
2. Measures for the collection of taxes
1.Confirm the tax due.
2.For taxpayers who have one of the following circumstances, the tax department has the right to verify the tax payable:
3.According to laws or administrative regulations, it is not necessary to establish account books.
4.Circumstances where account books should be established in accordance with laws or administrative regulations but have not been established.
5.The status of unauthorized destruction of account books or refusal to provide tax information.
6.Although account books have been set up, they cannot be easily checked due to confusion in the accounts or incomplete cost information, income vouchers, and expenditure vouchers.
7.If there is a taxable liability, but the tax declaration is not made within the prescribed time limit, and the tax department orders it to file the tax declaration within the time limit, and the tax declaration is not filed within the time limit.
8.When the tax basis declared by the taxpayer is significantly lower than the level and there is no reasonable reason.
9.Handling of non-compliance with tax registration:
10.Confirm the tax payable and order the tax to be paid within a limited period.
11.If the payment is not made within the time limit, the goods and goods of the equivalent value of the tax payable may be seized.
12.If the tax is paid after the seizure, the seizure shall be immediately released and returned. If the tax is still not paid, with the approval of the director of the tax bureau (branch) at or above the county level, the seized commodities and goods shall be auctioned or sold to offset the tax (i.e., "compulsory enforcement measures").