"summary tax", also known as "summary payment", which refers to a tax collection method in which the core enterprises or head offices of enterprise groups summarize the income tax of their member enterprises for enterprise groups and enterprises with branches.

The main reason for adopting this method is that, due to the development of specialization and cooperation, enterprise groups operate across regions and industries, and it is difficult for some member enterprises to conduct independent accounting or accounting can not reflect the real situation of enterprises, which has a negative impact on enterprise management. Therefore, summary payment becomes inevitable.