为强化汇总、合并缴纳企业所得税(以下简称“汇总纳税”)的征收管理,现就规范汇总纳税范围的有关问题规定如下:一、严格执行汇总纳税的有关审批规定。按照现行规定,汇总缴纳企业所得税必须经国家税务总局审批。各级税务机关要严格执行汇总纳税的有关审批规定,不得越权审批。凡 In order to strengthen the collection and management of the collection and collection of corporate income tax (hereinafter referred to as the “aggregate tax payment”), the following issues concerning the standardization of the scope of tax collection and payment are set out below: I. Strictly implement the relevant examination and approval provisions for tax collection and consolidation. According to the current regulations, the total income tax must be approved by the State Administration of Taxation. The tax authorities at all levels should strictly implement the relevant examination and approval provisions of the tax collection and summary and shall not be subject to ultra vires approval. Where