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国家税务总局发布的《关于大型企业集团征收所得税问题的通知》中规定:一、企业集团分别以核心企业,独立经济核算的其他成员企业为企业所得税的纳税义务人。经国务院批准成立的企业集团(第一试点企业55家),其核心企业对紧密层企业资产控股为100%的,可由控股成员企业选择由核心企业统一合并纳税,并报国家税务总局批准,纳税环节确定后,企业不得自行改变。
The Circular of the State Administration of Taxation on Issues Concerning the Levying of Income Taxes on Large Enterprise Groups stipulates: 1. The enterprise groups whose core business and independent financial accounts are other member enterprises are the taxpayers of corporate income tax. The enterprise group approved by the State Council (55 of the first pilot enterprises) whose core enterprises hold 100% of the assets of the close-knit enterprises may elect to be unifiedly consolidated and taxed by the core enterprises by its controlling member enterprises and submitted to the State Administration of Taxation for approval and tax payment After the link is confirmed, the enterprise shall not change it by itself.