The form filling method has the following five steps:

1. This form is filled in when the single household quota is approved and the quota change is approved;

2. The blank next to the "household self-report" column is the taxpayer's signature place;

3. The "Quota Comparison" column is filled in when the quota is changed and adjusted. This column is not filled in for newly opened households; "The monthly average of the previous issue is the general Fill in the "taxable amount of the invoice" according to the actual situation. At the same time, it should be noted that the logical relationship between the "taxable business amount" and the "average monthly taxable amount of ordinary invoices issued in the previous period" in the "Approved by the competent tax authority" column should match.

4. The "person in charge" in the column of "Opinions on Management Links" should be signed by the tax administrator; the "person in charge" should be signed by the person in charge of individual tax collection; the "person in charge" in the column of "Opinions of the Competent Tax Authority" should be signed "Signed by the director.

5. This form is made in triplicate, one copy is retained by the taxpayer, and one copy is retained by the competent tax authority and the county (city) tax authority.

What is the difference between tax quota and fixed rate?

(1) Audit collection is based on profit calculation and payment of income tax.

(2) The approved collection is income tax calculated based on income.

(3) Fixed-amount collection means income tax is calculated and paid based on a fixed amount.

(4) The difference between them lies in the different tax calculation basis.

Fixed-rate collection: It is a method of tax collection. In the current tax collection and management work, due to taxpayers' reasons, the tax agency has difficulty collecting taxes in a reasonable way such as audit collection. A forced and remedial measure.

Fixed collection: taxpayers first self-report their production and operation status and tax payable, and then the tax authorities determine the tax collection rate or amount for a certain period of time, and implement value-added tax or business tax and income tax. A method of collecting taxes together.

Account audit collection is also called "account audit levy" or "self-reported audit collection". In audit collection, the taxpayer first calculates and pays the tax based on the records in the account books, and then the tax authority checks and verifies the tax. If there is any discrepancy, the amount can be refunded or compensated.

Verification and collection:

It means that the tax authorities verify and verify the output and sales of taxable products produced by the taxpayer based on the taxpayer's situation and under normal production and operation conditions, and then in accordance with the The method of collecting taxes at the rates specified in the tax law.

Provisions:

Article 35 of the "Tax Collection and Administration Law" stipulates that if a taxpayer has any of the following circumstances, the tax authorities have the right to determine the amount of tax payable:

1. In accordance with the provisions of laws and administrative regulations, it is not necessary to set up account books;

2. In accordance with the provisions of laws and administrative regulations, account books should be set up but are not set up;

3. Destroy the account books without authorization or refuse to provide tax information;

4. Although the account books are set up, the accounts are confusing or the cost information, income vouchers and expense vouchers are incomplete, making it difficult to audit the accounts;

< p>5. When a tax obligation arises, the tax declaration is not made within the prescribed time limit, and the tax authority orders the declaration within a time limit, but still fails to declare within the time limit;

6. The tax calculation basis declared by the taxpayer is obviously low, There is no legitimate reason.

Article 37 of the "Tax Collection and Administration Law" stipulates: For taxpayers engaged in production and business operations who have not completed tax registration in accordance with regulations, as well as taxpayers temporarily engaged in business operations, the tax authorities shall determine the amount of tax payable. , ordered to pay.