No.

It can be seen from the expression "the amount of income tax actually paid by foreign enterprises abroad" in Article 24 of the "Enterprise Income Tax Law" that whether it is direct or indirect control, it should be controlled by foreign enterprises abroad. The income tax paid and withheld is the income tax paid by foreign enterprises within the country and is not within the scope of credit.

According to the provisions of Article 4 of the "Notice on Issues Concerning the Credit for Overseas Income Tax of Enterprises" (Finance and Taxation [2009] No. 125), the main situations in which taxes paid by enterprises abroad cannot be credited are as follows: Several:

The first is overseas income tax that is wrongly paid or levied according to overseas income tax laws and relevant regulations;

The second is overseas income tax that should not be levied according to tax treaties.

The third is additional interest, late payment fees or penalties due to underpayment or late payment of overseas income tax;

The fourth is overseas income tax taxpayers or their interested parties levying taxes from abroad. The overseas income tax paid by the tax entity is actually refunded or compensated;

The fifth is the overseas income tax borne by the overseas income that has been exempted from my country's enterprise income tax in accordance with the provisions of my country's Enterprise Income Tax Law and its implementation regulations; six It is the overseas income tax that has been deducted from the enterprise's overseas taxable income in accordance with the relevant regulations of the finance and taxation authorities of the State Council. Extended information

According to Article 31 of the "Tax Collection and Management Law of the People's Republic of China" (amended at the 14th meeting of the Standing Committee of the 12th National People's Congress): "Taxation Taxpayers and withholding agents shall pay or remit taxes in accordance with the deadlines stipulated in laws and administrative regulations or determined by tax authorities in accordance with laws and administrative regulations.

Taxpayers are unable to pay on time due to special difficulties. For tax payment, with the approval of the State Taxation Bureau and the local taxation bureau of the province, autonomous region, or municipality directly under the Central Government, the tax payment can be deferred, but it shall not exceed three months.

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Baidu Encyclopedia-Enterprise Income Tax Law of the People’s Republic of China