How to verify property accounting income

The total income tax is the total value-added tax invoice and ordinary invoice issued by the company without tax, and no additional verification is needed.

Approved collection methods include quota collection and approved taxable income rate collection:

(1) Fixed amount collection: directly check the income tax amount;

(2) Collection of approved taxable income rate: according to the actual amount of total income or cost, the income tax is calculated and paid according to the pre-approved taxable income rate.

Article 35 of the Tax Administration Law stipulates that in any of the following circumstances, the tax authorities have the right to verify the tax payable of taxpayers:

1. In accordance with the provisions of laws and administrative regulations, there is no need to set up accounting books;

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

3. Destroying account books without authorization or refusing to provide tax information;

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

5. Taxpayers fail to file tax returns within the prescribed time limit and are ordered by the tax authorities to file tax returns within the time limit;

6. The tax basis declared by the taxpayer is obviously low, and there is no justifiable reason.