In order to strengthen the risk management and tax service of key large enterprise groups in State Taxation Administration of The People's Republic of China (hereinafter referred to as "Thousand Households Group"), according to the Law of People's Republic of China (PRC) on the Administration of Tax Collection and its detailed rules for implementation, and on the basis of full investigation and study, State Taxation Administration of The People's Republic of China formulated and promulgated the Measures for the Administration of Thousand Households Group List (hereinafter referred to as the Measures). The main contents of the Measures are explained as follows:
Q: Why did the Measures come out?
A: The roster of thousands of households is an important basis for tax economic analysis and risk analysis of large enterprises. Strengthening the management of the roster of thousands of households, understanding and mastering the internal management level, asset relationship and regional distribution of the group will help the tax authorities to clarify the scope of service management and improve the level of tax service management; It is helpful for enterprises to prevent tax risks and improve tax compliance.
According to the relevant provisions of the Law of People's Republic of China (PRC) on Tax Collection and Administration, taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax information required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of filing determined by the tax authorities in accordance with the provisions of laws and administrative regulations. According to the Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing the Implementation Plan for Deepening the Tax Service and Management Reform of Large Enterprises (Guo Shui Fa [2065]157), State Taxation Administration of The People's Republic of China focuses on Qianhu Group, and the provincial state taxation bureaus and local taxation bureaus jointly focus on Qianhu Group headquartered in the province and large enterprises determined by provincial taxation bureaus, and * * * collects and regularly updates the information of the group and its member enterprises.
In this context, it is of great significance to formulate the Measures to further clarify the roster management responsibilities of Qianhu Group, standardize the roster management methods and straighten out the internal and external relations, so as to improve the roster management system of Qianhu Group, improve the tax service management level of large enterprises and promote tax compliance of large enterprises.
Q: How to choose a thousand families?
A: Qianhu Group refers to an enterprise group whose annual tax payment reaches the management service standard of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). Among them, the annual tax amount is the total tax paid by the group headquarters and all its member enterprises at home and abroad, excluding customs duties, tonnage tax on ships and personal income tax withheld and remitted by enterprises, excluding export tax rebates and tax reduction and exemption handled by the financial department.
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. Besides,