汇总(合并)纳税是一个企业总机构或集团母公司和其分支机构或集团子公司的经营所得,通过汇总或合并纳税申报,由汇缴企业统一申报缴纳企业所得税。这些分布在各地的分支机构或集团子公司,虽本身不直接纳税,但其核算情况直接关系到总机构纳税额的准确性。鉴于此,建议汇总纳税企业及其分支机构或子公司采用网络财务。网络财务是基于网络计算技术,以财务管理为核心,业务管理与财务管理一体化,支持电子商务, The consolidated (consolidated) tax is the operating income of the head office of a corporation, the parent company of the group, its branches or subsidiaries of the group. The taxpayers are uniformly declared and paid the enterprise income tax by collecting or consolidating the tax returns. Although these branches or group subsidiaries all over the country are not directly taxed, their accounting conditions are directly related to the accuracy of the tax paid by the head office. In view of this, it is suggested that the taxpayers and their affiliates or affiliates adopt online finance. Network finance is based on network computing technology, financial management as the core, business management and financial management integration, support e-commerce,