总分支机构汇总纳税信息备案

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【轻松办税】一文了解总分支机构汇总纳税信息备案操作
蓝色柳林财税室· 2025-06-29 01:08
Core Viewpoint - The article discusses the process and requirements for enterprises to file consolidated tax information through the new electronic tax bureau, emphasizing the importance of compliance with tax regulations and proper reporting of branch information [1][2]. Group 1: Basic Regulations - Enterprises with branches must implement a "unified calculation, hierarchical management, local prepayment, and consolidated settlement" tax method, requiring the main institution to report all secondary and lower branch information to the tax authority [1]. - Branches must report their main institution and upper and lower branch information to their local tax authority [1]. Group 2: Filing Process - The filing process involves logging into the new electronic tax bureau, navigating to the consolidated tax report module, and either creating a new report or modifying an existing one [1][2]. - Required information includes cross-regional transfer types, effective dates, and details about subordinate institutions, with specific guidelines on the effective period [2]. Group 3: Important Notes - The effective period for reporting should not exceed December 31 of the current year for certain conditions, and care should be taken to avoid excessively long effective periods [2]. - After confirming the accuracy of the filing information, the submission can be completed, and the status can be checked through the tax progress and results information [2].