北京开票查账征收：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。

Beijing: billing audit collection and tax authorities in accordance with the taxpayer accounts table reflect the operating conditions, in accordance with the applicable tax rates tax paid way.

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建议尽快由依靠企业统筹社会保障基金收费过渡到依靠税务机关征收社会保障税，以法律手段取代行政手段。

So I suggest that social security tax should be levied from pooling it from enterprises to tax authorities and administrative means should be replaced by law ones.

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在财政部、国家税务总局联合发布通知后，地方税务机关必须退还已征收的加名税。

Following the joint regulation by the Ministry of Finance and the State Administration of Taxation, the name-adding taxes imposed by local tax authorities should be refunded.

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