大型企业集团缴纳所得税的规定据国税发［１９９４］０２７号文规定：一、企业集团分别以核心企业，独立经济核算的其他成员企业为企业所得税的纳税义务人。经国务院批准成立的企业集团（第一批试点企业集团五十五家）其核心企业对紧密层企业资产控股为１００％的，可由控... According to Guoshuifa [1994] No. 027, the provisions of the Large-sized Enterprise Group for Income Taxes are as follows: 1. The enterprise groups that are core enterprises and other members independently funded by the economy are the taxpayers of enterprise income tax. After the State Council approved the establishment of enterprise groups (the first batch of pilot enterprise groups 55) of its core businesses close to the assets of the enterprise holding 100%, by ...