核定征收不是“万事大吉”

Core Viewpoint - The article emphasizes the importance of compliance with tax regulations, particularly regarding the "fixed-rate taxation" method for small-scale enterprises, and highlights the risks associated with improper tax reporting practices [6][10]. Group 1: Tax Reporting and Compliance - Small-scale companies can opt for "fixed-rate taxation" if they meet certain criteria, such as having disorganized accounts or incomplete cost documentation [3][4]. - Tax authorities have the right to determine tax amounts if a taxpayer fails to maintain proper records or provides incomplete information [5][9]. - If a business has established proper accounting practices but continues to report under the fixed-rate method, it may face risks of tax evasion accusations [6][10]. Group 2: Tax Declaration Requirements - If a business exceeds its fixed-rate threshold during a reporting period, it must declare all income truthfully and pay the corresponding taxes [6][9]. - The "fixed-rate taxation" method is not a permanent benefit; it is a management approach taken by tax authorities due to the taxpayer's inability to comply with standard reporting [6][10]. - The specific thresholds for declaring income above the fixed rate are determined by provincial tax authorities [9].