Entrusted agent. Tax authorities shall, in accordance with the law, entrust the relevant units and individuals to collect taxes from the taxpayers. Mainly applicable to the scattered, and the fluidity of the tax collection, such as tax, travel tax and other markets.
Audit collection. The tax authorities according to the taxpayers accounting books and other accounting information, in accordance with the provisions of the tax law tax calculation way. Applicable to a sound financial system, strict accounting standards, a strong sense of taxpayer.
Approved collection. The tax authorities the taxpayer number of employees, production equipment, the consumption of raw materials, operating cost, average profit rate factors, check to verify its taxable income amount, according to tax collection. Generally applicable to the operation of a small scale, the implementation of simple accounting or accounting.
Collecting, withholding. The tax authorities in accordance with the provisions of the tax law, the responsible for collecting and remitting, is obliged to withhold the tax units and individuals, to the taxpayer receipt or payment transaction proceeds at the same time, in accordance with the transaction amount buckle taxpayers should tax payable and according to prescribed time limit and pay library way to declare pay tax collection solution. For units and individuals in the withholding and withholding obligations.
Inspection levy. Tax authorities shall, in accordance with the average price of similar products in the market, calculate their income and the way to collect taxes according to the market price of the same kind of products. In the market, generally applicable to the station and dock outside the temporary management of sporadic, liquidity sources.