最近,国家税务总局发出了《关于大型企业集团征收所得税问题的通知》。主要内容如下: 1.企业集团分别以核心企业、独立经济核算的其他成员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,其核心企业对紧密层企业资产控股为100%的,可由控股成员 Recently, the State Administration of Taxation issued the Circular on the Collection of Income Taxes on Large Enterprise Groups. The main contents are as follows: 1. The enterprise groups are respectively the core enterprises and other members of the independent economic accounts are the taxpayers of enterprise income tax. The enterprise group approved by the State Council and established by its core enterprise to hold 100% of the assets of the closely-knit enterprise may be controlled by the controlling shareholder