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].

Employment Policies - The article discusses various employment support policies aimed at encouraging businesses to hire individuals from specific groups, such as those who have been unemployed for over six months and registered in poverty alleviation programs [4][5]. - Employers can receive substantial tax deductions for hiring eligible individuals, with a maximum annual deduction of 6,000 yuan per person, which can be increased by up to 30% depending on local policies [5]. Tax Benefits - From the month of registration as an individual business owner, there is a potential tax deduction of up to 20,000 yuan per year for three years, which can significantly reduce the tax burden on businesses [3][5]. - The tax deductions apply to various taxes, including value-added tax, urban construction tax, education fee surcharges, local education surcharges, and individual income tax [5]. Policy Duration and Renewal - The employment support policies are set to last until December 31, 2027, allowing businesses ample time to take advantage of these benefits [4]. - If businesses do not fully utilize the benefits within the three-year period, they can renew the benefits until the three-year term is completed [5]. Application Process - Businesses are advised to consult local tax authorities for specific application processes and required documentation to ensure they can effectively access the benefits [5].