所得税,带征与查征（Income tax, levy and check）.doc

所得税,带征与查征（Income tax, levy and check） 1. general corporate income tax method: Taxable income = total income - permitted deduction of the amount of the project Enterprise income tax payable = taxable income * applicable tax rate 2. accounting is not perfect, can not correctly calculate the taxable income of the residents should take the approved method of taxable income tax rate: Taxable income = tax payable X applicable tax rate Taxable income = total income, X taxable income rate, or Taxable income = cost / expense amount / (1- taxable income rate) X taxable income rate 3., there is a simple method of carrying: (with the method is now very rarely used) Taxable income = total income X carrying rate Answer: The 1. sign is a way with approved levy, which by the tax authorities in accordance with certain standards, procedures and methods, pre approved taxpayers taxable income rate by actual taxpayers to declare and pay the total income and cost etc. the project in accordance with the provisions of the amount of calculation and payment of income tax according to the taxable pre nuclear income rate. 2. levy is a method of calculating the amount of income tax payable income tax should be on the books reflect the perfect enterprise in accordance with the accounting documents of income and expense verification. (tax) Different: 1, according to the audit collection book profit enterprises plus, minus the tax adjusted income multiplied by the tax rate to calculate income tax due. The biggest characteristic is the requirement accounting is sound, each kind of rate control is reasonable. 2, levy levy is based on the companys sales rate multiplied by the levy to levy at the end of the year, although there is a final question, but if the calculated profits do not exceed the approved profit margin, dont pay taxes. Generally do not require very sound accounts. Advantages and disadvantages: 1, responsible for calculating profits, reasonable control of various ratio of enterprises, i