济南代理记账公司分享税款征收的种类有哪些？
Jinan bookkeeping agency company share tax what kind of?
税款征收方式是指税务机关根据各税种的不同特点、征纳双方的具体条件而确定的计算征收税款的方法和形式。
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.
税款征收的方式主要有：
Tax collection ways mainly include:
(一)查验征收
(a) inspection
查验征收是指税务机关对纳税人应税商品，通过查验数量，按市场一般销售单价计算其销售收入并据以征税的方式。这种方式一般适用于经营品种比较单一，经营地点、时间和商品来源不固定的纳税单位。
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)定期定额征收
(2) regular intervals in fixed amount
定期定额征收是指税务机关通过典型调查，逐户确定营业额和所得额并据以征税的方式。这种方式一般适用于无完整考核依据的小型纳税单位。
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)查账征收
(3) the audit collection
查账征收是指税务机关按照纳税人提供的账表所反映的经营情况，依照适用税率计算缴纳税款的方式。这种方式一般适用于财务会计制度较为健全，能够认真履行纳税义务的纳税单位。
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)委托代征税款
(4) entrusted to collect taxes
委托代征税款是指税务机关委托代征人以税务机关的名义征收税款，并将税款缴入国库的方式。这种方式一般适用于小额、零散税源的征收。
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
查定征收是指税务机关根据纳税人的从业人员、生产设备、采用原材料等因素，对其产制的应税产品查实核定产量、销售额并据以征收税款的方式。这种方式一般适用于账册不够健全，但是能够控制原材料或进销货的纳税单位。
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)邮寄纳税
(6) by mail
邮寄纳税是一种新的纳税方式。这种方式主要适用于那些有能力按期纳税，但采用其他方式纳税又不方便的纳税人。
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
如利用网络申报、用IC卡纳税等方式。
Such as using the Internet to declare and pay tax with IC card, etc.
济南代理记账公司：http://www.jnqqjz.com
