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浅谈税款征收的主要方式和适用对象
来 源:www.71-fuwu.com     发布时间:2016-7-8 10:11:24

    委托代征。税务机关依法委托有关单位和个人,代其向纳税人征收税款的方式。主要适用于零星、分散、流动性大的税款征收,如集贸市场税收、车船税等。

    核定征收。税务机关根据纳税人从业人数、生产设备、耗用原材料、经营成本、平均利润率等因素,查定核实其应纳税所得额,据以征收税款的方式。一般适用于经营规模较小、实行简易记账或会计核算不健全的纳税人。
    

    代收、代扣代缴。税务机关按照税法规定,对负有代收代缴、代扣代缴税款义务的单位和个人,在其向纳税人收取或支付交易款项的同时,依法从交易款项中扣收纳税人应纳税款并按规定期限和缴库办法申报解缴的税款征收方式。适用于有代收代缴、代扣代缴税款义务的单位和个人。


     查账征收。税务机关根据纳税人会计账簿等财务核算资料,依照税法规定计算征收税款的方式。适用于财务制度健全、核算严格规范,纳税意识较强的纳税人。


    查验征收。税务机关对纳税人应税商品通过查验数量,按照市场同类产品平均价格,计算其收入并据以征收税款的方式。一般适用于在市场、车站、码头等场外临时经营的零星、流动性税源。


定期定额征收。税务机关根据纳税人自报和一定的审核评议程序,核定其一定时期应税收入和应纳税额,并按月或季度征收税款的方式。一般适用于生产经营规模小、不能准确计算营业额和所得额的小规模纳税人或个体工商户。


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.


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