The State Administration of Taxation Notice of the State Administration of Taxation on Regulating the Range for the Payment of Enterprise Income Taxes on a Consolidated Guo Shui Han [2006] No.48 The bureaus of state taxation and the local taxation of every province, autonomous region, municipality directly under the Central For the purpose of reinforcing the collection management of the payment of enterprise income taxes on a consolidated basis (hereinafter I. The relevant examination and approval provisions on consolidated tax payment shall be strictly enforced. According to the existing II. Consolidated tax payment may be applied for by the following enterprises in accordance with the provisions: 1. The 120 large-scale experimental enterprise groups decided by the State Council; 2. The enterprise groups authorized by the State Council for enforcing the policies of experimental enterprise groups and consolidated 3. The railway operating, air transport, posting, telecommunications enterprises and the financial and insurance enterprises (including 4. The experimental enterprise groups for the cultural system reform; or 5. The remaining enterprises with the character of enterprise groups after the reorganization and restructuring of enterprises of consolidated III. In accordance with the Interim Regulation of the People’s Republic of China on Enterprise Income Tax and the relevant implementation 1. If both the headquarters and the branch organizations are situated within one province, the place for tax application shall be determined 2. If the headquarters and branch organizations are situated between two or more provinces or cities, the place for tax application shall State Administration of Taxation January 17, 2006 |
The State Administration of Taxation
2006-01-17