税务机构分设以来,各地反映,对集体金融企业征收所得税和财务管理问题需要进一步明确。经研究,国家税务总局现通知如下: 集体金融企业缴纳企业所得税,已明确由国家税务局征收和管理。为有利于统一政策,强化税基管理,其财务管理工作 Since the establishment of tax authorities, various localities have reflected that the issue of income tax and financial management of collective financial enterprises needs to be further clarified. After the study, the State Administration of Taxation is hereby notified as follows: The corporate finance tax paid by the collective financial enterprises has been explicitly levied and administered by the State Administration of Taxation. In order to be conducive to the reunification of the policy, strengthen tax base management and its financial management