2008年《中华人民共和国企业所得税法》的正式实施,改变了以独立经济核算作为企业所得税纳税人核定标准的做法,而采用国际通行的法人所得税制,对跨地区经营汇总纳税企业实行“统一计算、分级管理、就地预缴、汇总清算、财政调库”的企业所得税征收管理办法。目前我国跨地区经营企业数量众多,分支机构遍布全 The formal implementation of the “Enterprise Income Tax Law of the People’s Republic of China” in 2008 has changed the practice of using independent economic accounting as the approved standard for taxpayers of enterprise income tax, and adopted the internationally accepted corporate income tax system to implement “unified Calculation, classification management, local prepayment, summary liquidation, fiscal transfer ”enterprise income tax collection and management methods. At present, there are a large number of enterprises operating across regions in China, with branches all over the country