电子税务局｜如何在电子税务局进行总分机构汇总纳税备案

Group 1 - The article discusses the process for taxpayers to file consolidated tax reports for parent-subsidiary structures through the electronic tax bureau [3][5]. - It outlines the steps for both first-time and repeat filings, including the necessary information to be filled out in the system [5][6]. - The article emphasizes the importance of verifying the information before submission to ensure compliance with tax regulations [6]. Group 2 - The electronic tax bureau system automatically determines if it is the taxpayer's first time filing a consolidated tax report and directs them accordingly [5]. - For first-time filers, the system requires input of overall information such as effective dates and regional transfer types [5]. - After the parent company completes the filing, branch offices must log in to the electronic tax bureau to verify and submit their information based on the parent company's records [6].