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【轻松办税】@总分支机构,如何进行总分支机构信息维护和汇总纳税报告?全操作流程来啦~
蓝色柳林财税室· 2026-03-20 14:21
Core Viewpoint - The article provides a detailed guide on how to conduct corporate income tax filing for companies with branches, emphasizing the need for unified calculation, hierarchical management, local prepayment, and consolidated settlement as per the relevant tax laws [1][19]. Summary by Sections Maintenance of Parent-Branch Information - The parent company must add branch information through the electronic tax bureau by navigating to the relevant module and entering the necessary details [3][4]. - Branches must also register their parent company information in a similar manner to ensure proper tax filing [5][6]. Parent Company Filing for Consolidated Tax - After completing the information maintenance, the parent company should proceed to file the consolidated tax report by following the specified path in the electronic tax bureau [6][15]. - The filing process includes verifying the information and submitting the report for approval [11][12]. Branch Filing for Consolidated Tax - Once the parent company has completed its filing, branches can log into the electronic tax bureau to submit their consolidated tax report, which will automatically pull the parent company's information for verification [15][16]. - Successful submission can be tracked through the tax bureau's inquiry modules [17]. Important Considerations for Information Maintenance - Branches that have only completed business license registration without tax registration cannot proceed with information submission [18]. - Accurate entry of information regarding the administrative divisions and tax numbers is crucial to ensure validation [18]. - Changes in filing information must be reported within 30 days to the relevant tax authorities [18].