Legal analysis: 1. Scope of application and filing requirements (I) Scope of application This form is applicable to the declaration of resident enterprises that have set up business institutions without legal person status across provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning in China, and implement the methods of "unified calculation, hierarchical management, local prepayment, summary liquidation and financial transfer". (2) The head office that implements consolidated tax payment shall submit the Monthly (Quarterly) Tax Return of Enterprise Income Tax in People's Republic of China (PRC) (Class A) within 10 days after the end of the specified monthly (quarterly) tax return; Branches that implement consolidated tax payment shall submit the Monthly (Quarterly) Tax Return for Enterprise Income Tax in People's Republic of China (PRC) (Class A) to the head office within 5 days after the end of the month (quarter), and affix the special seal for the Distribution Form of Enterprise Income Tax for People's Republic of China (PRC) Branches (photocopy), which will be accepted by the competent tax authorities. Within five months after the end of the year, the head office that implements the summary tax payment shall submit it together with the People's Republic of China (PRC) Enterprise Income Tax Annual Tax Return (Class A); Within five months after the end of the year, the branch that implements consolidated tax payment shall submit People's Republic of China (PRC) Monthly (Quarterly) Tax Return A to the head office for declaration, and then affix the People's Republic of China (PRC) Branch Enterprise Income Tax Distribution Form with the special seal for acceptance by the competent tax authorities (photocopy).

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.