濟(jì)南代理記賬公司分享稅款征收的種類有哪些？

Jinan bookkeeping agency company share tax what kind of?
稅款征收方式是指稅務(wù)機(jī)關(guān)根據(jù)各稅種的不同特點(diǎn)、征納雙方的具體條件而確定的計(jì)算征收稅款的方法和形式。
Tax collection way is refers to the tax authorities according to the different characteristics of various types of taxes, the hotline of the specific conditions of both sides and determine the calculation method and the form of tax.
稅款征收的方式主要有：
Tax collection ways mainly include:
(一)查驗(yàn)征收
(a) inspection
查驗(yàn)征收是指稅務(wù)機(jī)關(guān)對(duì)納稅人應(yīng)稅商品，通過查驗(yàn)數(shù)量，按市場(chǎng)一般銷售單價(jià)計(jì)算其銷售收入并據(jù)以征稅的方式。這種方式一般適用于經(jīng)營(yíng)品種比較單一，經(jīng)營(yíng)地點(diǎn)、時(shí)間和商品來源不固定的納稅單位。
Refers to the tax authority inspection imposed on taxable goods, taxpayers through inspection number, according to the market average sale price which calculate the sales revenue and tax. Generally applicable to operating this way is single, business place, time and source of goods are not fixed tax units.
(二)定期定額征收
(2) regular intervals in fixed amount
定期定額征收是指稅務(wù)機(jī)關(guān)通過典型調(diào)查，逐戶確定營(yíng)業(yè)額和所得額并據(jù)以征稅的方式。這種方式一般適用于無完整考核依據(jù)的小型納稅單位。
Regular intervals in fixed amount refers to the tax authorities through typical investigation, which determine the turnover and the amount of income and tax in homes. This way the general applicable to small without complete assessment based on tax unit.
(三)查賬征收
(3) the audit collection
查賬征收是指稅務(wù)機(jī)關(guān)按照納稅人提供的賬表所反映的經(jīng)營(yíng)情況，依照適用稅率計(jì)算繳納稅款的方式。這種方式一般適用于財(cái)務(wù)會(huì)計(jì)制度較為健全，能夠認(rèn)真履行納稅義務(wù)的納稅單位。
Audit collection refers to the tax authorities in accordance with the taxpayer to provide account table reflects the management situation, the way to calculate and pay taxes in accordance with the applicable tax rate. This approach generally applicable to the financial and accounting system is relatively sound, can earnestly fulfill its obligations to pay taxes tax units.
(四)委托代征稅款
(4) entrusted to collect taxes
委托代征稅款是指稅務(wù)機(jī)關(guān)委托代征人以稅務(wù)機(jī)關(guān)的名義征收稅款，并將稅款繳入國(guó)庫的方式。這種方式一般適用于小額、零散稅源的征收。
Levying taxes refers to the tax authorities on levying people in the name of the tax authorities on tax, tax and the state Treasury. This way is suitable for small, scattered in tax levy.
(五)查定征收
(5) based on an examination
查定征收是指稅務(wù)機(jī)關(guān)根據(jù)納稅人的從業(yè)人員、生產(chǎn)設(shè)備、采用原材料等因素，對(duì)其產(chǎn)制的應(yīng)稅產(chǎn)品查實(shí)核定產(chǎn)量、銷售額并據(jù)以征收稅款的方式。這種方式一般適用于賬冊(cè)不夠健全，但是能夠控制原材料或進(jìn)銷貨的納稅單位。
Based on an examination refers to the tax authorities according to the practitioners of taxpayers, production equipment, use the factors, such as raw materials for the production of taxable products which verify the production and the sales and collect taxes. This approach generally applies to books is not perfect, but can control raw materials or in the sales tax units.
(六)郵寄納稅
(6) by mail
郵寄納稅是一種新的納稅方式。這種方式主要適用于那些有能力按期納稅，但采用其他方式納稅又不方便的納稅人。
Mail to pay taxes is a new way of tax payment. This way is mainly suitable for those who have the ability to pay taxes on schedule, but using other methods of tax is not convenient to the taxpayers.
(七)其他方式
(7) the other way
如利用網(wǎng)絡(luò)申報(bào)、用IC卡納稅等方式。
Such as using the Internet to declare and pay tax with IC card, etc.
濟(jì)南代理記賬公司：http://www.yinyon.cn