国家税务总局文件关于规范汇总合并缴纳企业所得税范围的通知

• 出 处: 对外经贸财会
• 发表日期: 2006年03期
• 关键词: 国家税务总局 企业所得税 汇总纳税 税务机关 国家税务局 地方税务局 纳税申报 计划单列市 民航运输 企业重组改制

各省、自治区、直辖市和计划单列市国家税务局、地方税务局:为强化汇总、合并缴纳企业所得税(以下简称汇总纳税)的征收管理,现就规范汇总纳税范围的有关问题通知如下:一、严格执行汇总纳税的有关审批规定。按照现行规定,汇总缴纳企业所得税必须经国家税务总局审批。各级税务机

State Administration of Taxation and Local Taxation Bureau of Provinces, Autonomous Regions, Municipalities directly under the Central Government and Cities with Separate Plans: To strengthen the collection and administration of collection and collection of corporate income tax (hereinafter referred to as the consolidated tax collection), we hereby notify you of the following issues concerning the standardization and scope of tax collection: Implementation of the tax summary of the relevant approval requirements. According to the current regulations, the total income tax must be approved by the State Administration of Taxation. Tax machines at all levels