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一图了解总、分机构企业所得税汇总纳税报告,一文了解企业所得税汇总纳税知识
蓝色柳林财税室·2025-09-03 08:51

Core Viewpoint - The article discusses the regulations and procedures for consolidated tax reporting for enterprises with branches across different regions in China, emphasizing the importance of compliance with the Corporate Income Tax Law and related guidelines [10][23]. Group 1: Overview of Consolidated Tax Reporting - Consolidated tax reporting applies to resident enterprises that establish non-legal person branches across different regions in China [10]. - The tax collection method for consolidated tax reporting involves "unified calculation, hierarchical management, local prepayment, consolidated settlement, and financial adjustment" [10]. Group 2: Steps for Filing Consolidated Tax Reports - Enterprises must log into the national unified electronic tax bureau to file consolidated tax reports [4]. - The process includes selecting "Comprehensive Information Report" and then "Consolidated Tax Report" [5]. - Users can also search for "Consolidated Tax Report" on the homepage [6]. Group 3: Branch Tax Obligations - The main institution and secondary branches with operational functions must pay corporate income tax locally [11]. - Secondary branches must meet specific criteria to be exempt from local tax payments, such as not having operational functions or being classified as small and micro enterprises [12][13]. Group 4: Tax Distribution Among Branches - The total tax amount is split equally between the main institution and branches, with each branch's share calculated based on revenue, employee salaries, and total assets [16]. - The distribution formula considers three factors with respective weights of 35%, 35%, and 30% [18]. Group 5: Tax Prepayment and Settlement - The main institution must prepay 50% of the corporate income tax within 15 days after the end of each month or quarter [19]. - The remaining 50% is distributed among branches based on their respective shares, which must also be reported locally [20]. - Annual tax settlement must be completed within five months after the fiscal year-end, with adjustments made based on prepayments [22].