Core Viewpoint - The article discusses the regulations regarding the corporate income tax collection management for enterprises that operate across regions, specifically focusing on the requirements for local prepayment of corporate income tax by branch offices [1]. Group 1: Local Prepayment Requirements - Branch offices that need to make local prepayments include the main institution and secondary branch offices that have the main production and operational functions [2]. - Secondary branch offices that do not have main production and operational functions and do not pay value-added tax or business tax locally, such as after-sales service, internal research and development, and warehousing, are not required to make local prepayments [2]. - Secondary branch offices recognized as small and micro-profit enterprises in the previous year are exempt from local prepayment [3]. - Newly established secondary branch offices are not required to make local prepayments in the year of establishment [4]. - Secondary branch offices that are canceled within the year will not make local prepayments from the date of tax registration cancellation [5]. - Secondary branch offices established outside of China that do not have legal person status are also exempt from local prepayment [6]. Group 2: Prepayment Calculation and Submission - The corporate income tax for consolidated tax-paying enterprises is calculated based on the actual profit, with 50% of the tax distributed among branch offices, and the remaining 50% paid by the main institution [8]. - Each branch office must submit the prepayment declaration within 15 days after the end of each month or quarter for the tax amount allocated to them [9]. - If a branch office fails to prepay the tax as allocated, the tax authority will impose penalties according to the relevant tax collection management laws [9]. - Branch offices must submit a simplified corporate income tax prepayment declaration form and a tax distribution table accepted by the main institution's tax authority [9]. Group 3: Prepayment Submission Process - The process for submitting prepayment involves logging into the electronic tax bureau, verifying the allocated prepayment ratio for the branch, and submitting the declaration [10]. Group 4: Regulatory Basis - The article references the announcement by the State Administration of Taxation regarding the management measures for corporate income tax collection for consolidated tax-paying enterprises [12].

Group 1 - The article discusses the tax calculation and payment process for companies with branches in different regions, emphasizing the "cross-regional consolidated tax payment" mechanism [7][8]. - The first step involves unified calculation of taxable income and tax amounts for all branches under the main company [8]. - The second step details the allocation and local prepayment of taxes, where 50% of the tax is paid at the main company's location and the other 50% is distributed based on factors like revenue, employee salaries, and total assets [8][9]. Group 2 - The article highlights three important points regarding the tax mechanism: it applies mainly to non-independent branches established across provinces, ensures fair distribution of taxes among locations, and must adhere to the guidelines set by the State Administration of Taxation [9][10]. - The final step is the annual reconciliation, where the main company calculates the total taxable income and tax owed, adjusting for any prepayments made by the branches [8][9].

Group 1 - The implementation of the "Tax and Fee Credit Management Measures" on July 1, 2025, will include social insurance fee declaration and payment in credit evaluation, affecting tax payment credit directly [1] - Failure to declare and pay social insurance fees on time will impact the taxpayer's credit rating [1] Group 2 - The integration of the original work injury and unemployment systems into the new social insurance fee system will affect historical data retrieval for payments [5] - From December, the new social insurance fee system will be operational, requiring different social insurance agencies for payment processing [5] Group 3 - The tax law provides specific regulations for companies with branches in different regions, allowing for consolidated tax calculations [8] - The process involves unified calculation, tiered management, local prepayment, and consolidated settlement to ensure fair tax distribution among locations [9][11] - The mechanism addresses tax administration challenges for cross-regional operations, ensuring efficiency and fairness [11]

欢迎扫描下方二维码关注： 《跨地区经营汇总纳税企业年度分摊企业所得税明细表》（A109000）第4行从原来"用于分摊的本年实际应纳所得税 额"变更为"本年实际应纳所得税额"并对其进行细化，同时增加了5-9行的内容。 | | | A109000 跨地区经营汇总纳税 | | --- | --- | --- | | 行次 | | 项目 | | Black | | 、实际应纳所得权额 | | 2 | | 或:境外所得应纳所得税额 | | 3 | | 加: 趋外所得抵免所得税额 | | 4 | | 、用于分摊的本年实际应纳所得税额(1-2+ | | 5 | | 三、本年累计已预分、已分摊所得税额(6+7+ | | 6 | | C > 总机构直接管理建筑项目部已预分所 | | T | | (= ○总机构已分摊所得税额 | | 8 | | G E)财政集中已分百所得税额 | | 9 | | (四)分支机构已分摊所得税额 | | 10 | | 其中:总机在体生产经营部门已 | | 12 | | 四、本年度应分摊的应补(退)的所得税额( | | 12 | | (- 一)总机构分辨本年应补(退)的所得 | | 13 | | (二 ...

欢迎扫描下方二维码关注： ▲戳蓝色字关注蓝色柳林财税室 2024年度企业所得税汇算清缴已经开始。今年企业所得税汇算清缴报表有新变化，为帮助企业顺利完成汇算清缴申报，宁波税务推出企业所 得税年度汇算清缴系列图解，全面解析企税政策与填报规则。 根据《国家税务总局关于优化企业所得税年度纳税申报表的公告》（国家税务总局公告2025年第1号），税务总局对《中华人民共和国企业 所得税年度纳税申报表（A类，2017年版）》的部分表单和填报说明进行修订。 今天我们来看： 《跨地区经营汇总纳税企业年度分摊企业所得税明细表》（A109000）及《企业所得税汇总纳税分支机构所得税分配表》 （A109010）的相关变化。 . 汇算清缴人 有变化啦 跨地区经营 江总公路企业年度电视表 企业所得税年报修订之 《跨地区经营汇总纳税企业年度 分摊企业所得税明细表》 (A109000) 及《企业所得税汇 总纳税分支机构所得税分配表》 (A109010) 修订内容 ● 对《跨地区经营汇总纳税企业年度分 摊企业所得税明细表》 (A109000) 及《企业所得税汇总纳税分支机构所 得税分配表》（A109010）进行调 整: 将分摊税款的计算方式由" ...