Chinese tax authorities take the following ways to collect tax according to the different characteristics of various types of taxes and the hotline of the specific conditions of both sides respectively: 1) Tax auditing collection. This approach generally applies to the tax units with relatively sound financial and accounting system, and can earnestly fulfill its obligations to pay taxes. 2) Based on an examination. This approach generally applies to tax units without perfect accounting books, but control raw materials or export sales; 3) Inspection. This approach generally applies to tax units without fixed business place, time and source of goods, and single operation. (4) Regularly fixed amounting collection. This approach applies to small tax units without complete assessment; 5) Tax collecting entrust. This approach applies to small and scattered tax levy; 6) Pay tax by mail. This approach mainly applies for those taxpayers who have the ability to pay taxes on schedule, but are not convenient to using other methods; 7) other ways, such as using the Internet to declare and pay tax with IC card, etc.
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