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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55家),其核心企业对紧密层企业资产控股为100％的可由控股成员企业选择,由核心企业统一合并纳税,并报国家税务总局批准,纳税环节确定后,企业不得自行改变。 二、企业集团在办理合并纳税申请时,须向国家税务总局提供下述资料或文件,并抄送核心企业所在地税务部门:1.企业集团原缴库办法、缴库地点;2.国家有关部
First, enterprise groups, respectively, the core enterprises, independent economic accounting for other members of the enterprise income tax payers. The enterprise groups approved by the State Council (55 of the first batch of pilot enterprises) whose core enterprises choose to hold 100% of the assets of the closely-knit enterprises can be selected by the controlling member enterprises, merged and taxed uniformly by the core enterprises and submitted to the State Administration of Taxation for approval, After the tax payment is confirmed, the enterprise shall not change it by itself. 2. When applying for merger and tax application, the enterprise group shall provide the following documents or documents to the State Administration of Taxation and copy it to the tax department of the place where the core enterprise is located: 1. The original payment method of the enterprise group and the place of payment; 2. The relevant state department