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北京、天津、上海、重庆、广东、湖北、辽宁、山东、江苏、江西、湖南、海南、四川、福建、陕西、河北、黑龙江、甘肃、吉林省(直辖市)国家税务局,深圳、大连、青岛、厦门市国家税务局:近接华夏证券有限公司《华夏证券有限公司关于集中缴纳所得税的申请》(华证发[1999]17号),经研究,现对华厦证券有限公司各分支机构(名单附后)缴纳企业所得税的问题通知如下:一、按照《中华人民共和国企业所得税暂行条例》及其实施细则的规定,实行独立经济核算的企业为所得税纳税人。华夏证券有限公司下属的主要从事代理买卖各种有价证券业务的各分支机构,凡属于非独立核算的,可并入华夏证券有限公司统一缴纳企业所得税;凡属于独立核算的,应就地缴纳企业所得税。二、根据企业所得税条例及其实施细则的规定,结合证券行业的特点,华夏证券有限公司的各分支机构同时符合下列条件的,为非独立核算机构:
Beijing, Tianjin, Shanghai, Chongqing, Guangdong, Hubei, Liaoning, Shandong, Jiangsu, Jiangxi, Hunan, Hainan, Sichuan, Fujian, Shaanxi, Hebei, Heilongjiang, Gansu and Jilin Provinces , State Administration of Taxation of Xiamen Municipality: Huaxia Securities Co., Ltd. (Huaxia Securities Co., Ltd., Application for Centralized Payment of Income Tax) (Hua Zheng Fa [1999] No. 17) Attached) to pay corporate income tax notice as follows: First, in accordance with the “People’s Republic of China Interim Regulations on Enterprise Income Tax” and its implementation details, the implementation of independent business accounting for the income taxpayers. Huaxia Securities Co., Ltd. subordinate mainly engaged in a variety of securities business brokerage business branches, who belong to non-independent accounting, may be incorporated into the securities companies in China unified payment of corporate income tax; Where an independent accounting, should be paid locally corporate income tax. Second, according to the provisions of the EIT Ordinance and its implementing rules, combined with the characteristics of the securities industry, all branches of Huaxia Securities Co., Ltd. meet the following conditions at the same time as non-independent accounting institutions: