总分机构企业所得税汇总纳税备案及申报操作指引→

Group 1 - The article discusses the key points and procedures for filing consolidated corporate income tax for head offices and their branches [1][2] - It emphasizes the tax filing method of "unified calculation, hierarchical management, local prepayment, and consolidated settlement" as per the relevant tax laws [2] - The article outlines the importance of accurate reporting and timely updates of branch information to avoid compliance issues and potential penalties [17][18] Group 2 - The article provides a step-by-step guide for the filing process, starting with logging into the new electronic tax bureau and accessing the consolidated tax report section [4][10] - It details the necessary information required for filing, including inter-regional transfer types and administrative district information for branches [7][11] - The submission process includes confirming the accuracy of the information and waiting for tax authorities to process the application [10][14] Group 3 - The article highlights the need for the head office to file before branches can submit their tax returns, ensuring that branch filings are within the validity period of the head office's filing [16] - It outlines the specific forms required for the head office and branches, including the main tax return and detailed allocation tables [11][15] - Common issues such as failure to update branch information and omissions in reporting independent production departments are discussed, stressing the importance of accuracy in tax filings [17][18]