In order to understand and master the organizational structure and financial foundation of some enterprises and strengthen the corresponding services and management, the announcement stipulates that all central enterprises and central financial enterprises should be included in the scope of thousands of households regardless of the annual tax payment. In addition, the announcement also makes it clear that a single legal person enterprise, that is, although it is not an enterprise group, its annual tax payment meets the management service standard of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and can be included in the scope of a thousand-household group.
The list of Qianhu Group is determined by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and published once a year.
How does Qianhu Group adjust?
According to the needs of tax risk analysis and tax economic analysis of Qianhu Group, the list of Qianhu Group is generally stable, with individual adjustments and dynamic management.
In those years, the newly added qualified thousand-household groups were proposed by the tax authorities of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning (hereinafter referred to as the provincial tax authorities), and the group headquarters was organized to fill in the group roster information as required, and after being audited by the provincial tax authorities, it was summarized and reported to State Taxation Administration of The People's Republic of China before June 30 each year.
Due to merger, reorganization, bankruptcy, cancellation or annual tax payment, enterprise groups that fail to meet the management service standards of State Taxation Administration of The People's Republic of China for five consecutive years are transferred from the scope of roster management. Due to the above reasons, thousands of households that need to be transferred from the roster management scope shall be verified by the provincial tax authorities and reported to State Taxation Administration of The People's Republic of China before June 30 each year.
What does the roster management scope of Qianhu Group include?
The management scope of the roster of thousands of households is divided into domestic enterprise groups and foreign enterprise groups.
Domestic-funded enterprise groups refer to domestic branches and subsidiaries at all levels, holding overseas companies and other tax-related institutions included in the scope of consolidated accounting statements, or controlled by the group and registered for industry and commerce or tax, although consolidated accounting statements have not been prepared. Among them, group control means that investors have power over the investee, enjoy variable returns by participating in the related activities of the investee, and have the ability to use their power over the investee to influence its return amount. In practice, the concept of "group control" can be implemented according to the relevant provisions of the Notice of the Ministry of Finance on Printing and Amending the Accounting Standards for Enterprises No.33-Consolidated Financial Statements (Caishui [20 14] 10) and its application guide.
Foreign-funded enterprise groups refer to branches, subsidiaries and other tax-related organizations at all levels that are controlled by global headquarters and have gone through industrial and commercial or tax registration in China.