Announcement of the Measures for the Administration of Income Tax Collection of Enterprises with Cross-regional Business Summary (State Taxation Administration of The People's Republic of China Announcement No.57 of 20 12);

Rule number three? The enterprise income tax collection and management measures of "unified calculation, hierarchical management, on-site prepayment, summary liquidation and fiscal transfer" shall be implemented for consolidated taxpayers:

(a) unified calculation refers to the unified calculation of all taxable income and taxable amount by the head office, including the summary of all branches of tax-paying enterprises that do not have legal person status.

(2) Classified management means that the competent tax authorities where the head office and branches are located have the responsibility to manage the enterprise income tax of local institutions, and the head office and branches shall be subject to the management of the competent tax authorities where the institutions are located.

(3) Prepayment on the spot means that the head office and branches shall, in accordance with the provisions of these Measures, report the prepayment of enterprise income tax to the local competent tax authorities on a monthly or quarterly basis.

(4) Summary liquidation means that after the end of the year, the head office uniformly calculates and summarizes the annual taxable income and income tax payable of the tax-paying enterprise, and after deducting the enterprise income tax paid in advance by the head office and branches in the current year, it will refund more and make up less.

(5) Fiscal transfer means that the Ministry of Finance regularly transfers the consolidated corporate income tax paid into the central treasury to the local treasury according to the approved coefficient.

Article 4? The head office and secondary branches with main production and operation functions shall share and pay enterprise income tax on the spot.

The secondary branch refers to the branch where the consolidated tax paying enterprise is established according to law and obtains the business license (registration certificate) of unincorporated person, and the head office directly conducts unified accounting and management on its finance, business and personnel.

Article 5? The following secondary branches do not share and pay enterprise income tax locally:

(1) Secondary branches that do not have the main production and operation functions, and do not pay value-added tax and business tax locally, such as after-sales service of products, internal research and development, warehousing, etc., do not share and pay enterprise income tax locally.

(2) If it is recognized as a small-scale enterprise with low profit in the last year, its secondary branches will not share the enterprise income tax locally.

(three) the newly established secondary branches, when established, do not share the enterprise income tax on the spot.

(4) The secondary branch that was cancelled in that year shall not pay enterprise income tax locally from the prepayment period of the enterprise income tax it belongs to on the date of cancellation of tax registration.

(5) The secondary branches of consolidated tax paying enterprises established outside China without legal person status shall not share and pay enterprise income tax locally.