Can you introduce in detail the measures for the administration of personal income tax verification and collection?

The object of enterprise income tax is income from material production, transportation, commodity circulation, labor service and other for-profit enterprises in China, as well as income from dividends, interest, rent, asset transfer, royalties and non-operating income. I. Approved collection methods of enterprise income tax The approved collection methods include fixed collection and approved taxable income rate, as well as other reasonable methods. 1, quota collection, refers to the tax authorities in accordance with certain standards, procedures and methods, directly approved the taxpayer's annual corporate income tax payable, and taxpayers in accordance with the provisions of the declaration and payment. 2. The collection of approved taxable income rate refers to the method that the tax authorities pre-approve the taxpayer's taxable income rate according to certain standards, procedures and methods, and the taxpayer calculates and pays enterprise income tax according to the actual total income or total cost and expenses in the tax year. 3. If the approved taxable income rate is adopted, the calculation formula of the payable income tax is: taxable income = taxable income * taxable income at applicable tax rate = total income * taxable income rate or = cost and expense /( 1- taxable income rate) * taxable income rate II. Taxpayers approve the collection of enterprise income tax (1) there is no need to set up accounting books in accordance with the provisions of laws and administrative regulations; (two) in accordance with the provisions of laws and administrative regulations should be set up but not set up account books; (3) destroying account books without authorization or refusing to provide tax payment information; (four) although the account books are set up, the accounts are chaotic or the cost information, income vouchers and expense vouchers are incomplete, which makes it difficult to audit the accounts; (5) Failing to file tax returns within the prescribed time limit due to tax obligations, and failing to file tax returns within the time limit ordered by the tax authorities; (six) the tax basis of the declaration is obviously low, and there is no justifiable reason. (seven) these measures are not applicable to special industries, special types of taxpayers and taxpayers above a certain scale. The above specific taxpayers shall be stipulated separately by State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC). If the enterprise income tax is approved according to the taxable income rate, the calculation formula of the payable income tax is: taxable income = taxable income × taxable income rate, or taxable income = cost (expense) expenditure /( 1- taxable income rate) × taxable income rate.

Legal objectivity:

People's Republic of China (PRC) enterprise income tax law

Article 44

If an enterprise fails to provide information on business dealings with its affiliated parties, or the information provided is untrue and incomplete, which cannot truly reflect its affiliated business dealings, the tax authorities have the right to verify its taxable income according to law.

People's Republic of China (PRC) enterprise income tax law

Article 45

If a resident enterprise, or an enterprise controlled by a resident enterprise and China residents and established in a country (region) where the actual tax burden is obviously lower than the tax rate stipulated in the first paragraph of Article 4 of this Law, fails to distribute or reduce the distribution profits due to reasonable business needs, the part of the above profits that should belong to the resident enterprise shall be included in the current income of the resident enterprise.