1. Tax collection through audit: Under normal circumstances, enterprises will declare business income and enterprise income to the tax authorities within the specified period according to the company's financial statements. After examination and verification, the tax bureau will issue a payment certificate, requiring the enterprise to pay taxes to the designated bank within a time limit. This kind of tax collection is called "audit collection". This kind of tax collection is based on the sound accounting data of enterprises, which can truthfully reflect the company's operating results and correctly calculate the amount of tax payable. 2. Approved collection: It is an informal collection method. Because the taxpayer is too small and there is no special accounting, the daily account may not be fully recorded and there is no account to check. At this time, the tax authority will check and ratify a tax payable for the taxpayer according to its own procedures and experience. Of course, some people may deliberately not keep accounts or destroy account books in order to pay less tax. 3. Whether the company collects taxes through audit or verification depends mainly on whether there are formal financial statements and payment certificates reviewed by the tax bureau. If the formality is formal, it means checking the account and collecting. If there is no account to check, it means checking and collecting. Then let's extend this question to: 1. Corporate enterprises need to pay corporate income tax, while individual proprietors, sole proprietorships and partnerships need to pay individual income tax. It is understood that the common collection methods of income tax are audit collection and verification collection. Article 3 of the Accounting Law of the People's Republic of China stipulates that all units must set up accounting books according to law and ensure their authenticity and integrity. It can be seen that any unit must set up accounting books in accordance with the law, including taxpayers who check accounts and collect taxes, as well as taxpayers who verify the collection. 2. Whether the approved collection will be canceled. The approved collection policy will not be canceled for a long time. The root cause is that the cost items of small and micro enterprises are incomplete and the income accounting is incomplete, which is a common situation in China. If all small enterprises in the country are taxed, they will face the situation of bankruptcy. If there are more unemployed people, the country will produce most unemployed vagrants, which is also something the country does not want to see. For example, with the cancellation of the approved tax collection policy, all street stores need to set up accounts and file tax returns on a regular basis, which is unlikely to happen in the medium and long term. Therefore, in order to solve the contradiction between internal management and taxation of small and micro enterprises, approved taxation will exist in the next few years.