总分机构汇总纳税备案电子税务局操作指引

Group 1 - The article provides a step-by-step guide for taxpayers on how to submit a consolidated tax report through the electronic tax bureau [2][4][8] - For first-time submissions, the system automatically directs users to the reporting page, while returning users access their previous records [3][5] - After successful submission, taxpayers can check the status of their report through the tax information query module [7][10] Group 2 - The article outlines specific regulations regarding the allocation of corporate income tax for secondary branches that do not have operational functions or are newly established [11][12][13][14][15] - It emphasizes that branches established outside of China without legal person status are also exempt from local income tax allocation [15] - The article mentions that local branches in Jiangsu Province do not need to handle certain tax matters independently if they are part of a consolidated tax reporting entity [15]