为了正确处理国家与企业的分配关系,促进企业改制和资产重组工作的规范、健康运行,确保我省经济持续快速健康发展,根据税收政策的有关规定,现就加强企业所得税征收管理的有关问题通知如下:一、对组建的企业集团(公司),除国务院和国家税务总局规定可以实行集中缴纳企业所得税的外,其他企业集团(公司)不得实行集中缴纳企业所得税的征收方式。为支持企业发展和有利于税收征管,经省人民政府批准实行一个户头对省缴纳企业所得税的企业集团(公司),应按税法规定分户计算盈亏,核定应税 In order to correctly handle the distribution of the state and enterprises, and promote the standardization and healthy operation of enterprise restructuring and assets reorganization so as to ensure the sustained, rapid and healthy economic development in our province, according to the relevant provisions of the taxation policy, we hereby notify you of the relevant issues of strengthening the administration of enterprise income tax collection As follows: 1. For the enterprise groups (companies) formed, other enterprise groups (companies) shall not impose the centralized collection of enterprise income tax except that the State Council and the State Administration of Taxation may stipulate the centralized payment of enterprise income tax. In order to support the development of the enterprise and be conducive to tax collection and administration, the enterprise group (company) that is approved by the provincial people’s government to pay the enterprise income tax on its own account shall calculate the profit and loss by household according to the tax law,