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    The Main Way Of Levying Taxes In China

    2016/5/24 16:02:00 32

    Tax CollectionWayTax System

    In accordance with the provisions of relevant laws and regulations, the tax authorities shall, in accordance with certain procedures, check the taxable business volume and income amount of taxpayers in a certain period of operation, and take this as the basis for tax assessment, and determine their taxable amount.

    This way of collection belongs to ().

    A. audit certificate collection;

    B. inspection and collection;

    C. fixed quota collection;

    D. collection;

    Answer: C

      

    Audit collection

    It refers to taxpayers who first calculate and pay their own accounts according to their accounts, and check with the tax authorities afterwards. If they do not conform to the provisions of the tax law, they will pay more or less.

    The way of levying taxes is mainly to those units that have established accounting books and have complete accounting records.

    Tax Collection refers to a tax collection method based on the production and sale situation of the tax authorities under normal conditions according to the taxpayers' production equipment and so on.

    The way of levying taxes is mainly for unfixed production units and incomplete accounts.

    Inspection and collection is a kind of tax collected by the tax authorities after taxing the taxable products of the tax declarer, and affixing the tax payment certificate, checking or checking the stamp.

    collection of tax payments

    Way.

    The way of levying taxes is mainly applicable to sporadic and scattered high rate products.

    Regular quota Collection refers to the tax authorities in accordance with the relevant laws.

    statute

    In accordance with certain procedures, the taxpayer should be authorized to pay the amount of tax payable and the amount of income within a certain period of operation, and take this as the basis of Taxation, and determine a way of levying taxes for the amount of tax payable.

    This kind of tax collection method is applicable to small scale production and operation, and does not really have the ability to establish accounts. Small taxpayers can not set up account books or postpone the establishment of accounts by the competent tax authorities for examination and approval.

    The exam will cheer you up.

    Withholding payment refers to the way in which tax payers are legally obliged to withhold taxes according to the tax law.

    The purpose is to control the source of the staging and uncontrollable tax sources.

    Collection and payment refers to the legal obligor who has the duty to collect taxes, collecting and paying the tax payable by taxpayers.

    When collecting funds from taxpayers and units and businesses that have economic dealings with the taxpayer, they shall collect taxes according to the provisions of taxation.

    This method is generally applicable to areas where tax networks can not be covered or difficult to control, such as the consumption tax charged by the trustee for the consumer goods entrusted to process the consumption tax.

    Entrustment refers to a way of levying taxes collected by taxpayers in the name of tax authorities in accordance with the requirements issued by the tax authorities.


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