What Are The Special Provisions For The Confirmation Of The Enterprise Income Tax Payers?

The enterprise group is the taxpayer of the enterprise income tax by the core enterprise and other member enterprises of the independent economic accounting.

The enterprise group established by the State Council (the first batch of fifty-five pilot enterprise groups), whose core business is 100% of the assets held by the close layer enterprise, can be selected by the holding member enterprise by the core enterprise and consolidated and paid taxes, and it is also approved by the State Administration of taxation.

After the tax link is determined, the enterprise shall not alter or change itself.

When applying for a consolidated tax application, the conglomerate should provide the following documents or documents to the State Administration of Taxation, and copy the tax department of the core enterprise: the original payment method of the enterprise group, the place of paying the library, the list and location of the core enterprises approved by the relevant state departments, the list and location of the close layer enterprises, and the close relationship between the assets and the holding relationship between the enterprise and the core enterprise.

The close layer enterprises that have approved the consolidated declaration and payment of taxes shall apply to the local tax authorities for the formalities for remittance, and the tax return and relevant financial statements at the end of the year.

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