Taxpayers shall pay taxes according to the way of collection determined by the state tax authorities.

(1) the nuclear self payment.

Enterprises with large scale of production and operation, sound financial system, accurate accounting and consistently paying taxes according to law shall, according to the provisions of the tax law, calculate taxes payable by themselves according to the provisions of the tax law, fill in and examine the tax returns by themselves, fill in tax payment books by themselves, pay tax payable to the opening bank, and submit tax returns and submit tax information and financial accounting statements to the competent state tax authorities according to the regulations.

(two) declare and verify payment.

The production and operation are normal, the financial system is basically sound, accounting books and vouchers are intact. The enterprises with more accurate accounting accounting calculate the taxable funds according to the provisions of the tax law, fill in the tax returns by themselves, and submit tax returns to the competent state tax authorities according to the regulations, and submit tax information and financial accounting statements.

Audited by the competent state tax authorities, and the tax payment book is filled out, the taxpayer pays taxes to the bank at the prescribed time limit.

(three) declare the payment.

If the financial system is not sound enough and the accounting books vouchers are not complete, the fixed business households shall pay tax returns and provide their production capacity, raw materials, energy consumption and production and operation status to the competent state tax authorities faithfully, after filling in the examination or determination of the state tax authorities, and filling in the tax payment documents or tax payment certificates, the taxpayers shall pay taxes to the bank or the tax authorities according to the prescribed time limit.

(four) declare and pay the quota.

The scale of production and operation is relatively small, and there is no fixed accounting capacity or accounting card is not sound, and can not provide the fixed tax households with accurate tax information. According to the amount of business (Sales) and the rate of collection approved by the state tax authorities, the tax authorities should declare the tax payment to the competent state tax authorities according to the prescribed time limit.

If the actual business (Sales) amount of a taxpayer is less than 20% within the margin of the nuclear quota, the tax shall be calculated according to the approved sales amount. If the actual business (Sales) rises by more than 20% in the current period, the declaration and payment of tax shall be calculated according to the actual business (Sales) amount of the current period. If the actual business (Sales) falls by more than 20% in the current period, the declaration and payment of taxes will still be calculated according to the approved sales (Sales) amount. After the investigation and verification by the competent state tax authorities, the excess tax payable can be deducted from the tax payable in the next period.

Those who need to adjust the quota shall apply to the competent state tax authorities for raising or lowering the quota.

However, the quota adjustment does not apply to individual industrial and commercial households who pay the tax on the basis of fixed point or guaranteed capital.

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