Cross-regional tax consolidation can apply for income tax consolidation at the place where the head office is located. Taxpayers bring information to the tax service hall of the competent tax authorities to apply. The application materials are as follows: a copy of the tax registration certificate of the branch, a copy of the tax registration of the head office, and a confirmation form for the consolidated declaration of non-independent accounting branches.

The meaning of trans-regional tax declaration

Cross-regional tax-related matters mean that enterprises need to conduct business in other counties, cities and districts. It is worth mentioning that since October 30th, 20 17 10, this notice was officially implemented with the announcement number of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China 20 17 103. According to the new document, taxpayers will no longer issue relevant certificates before cross-regional operations, but fill in cross-regional tax-related statements.