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国家税务总局《关于汇总（合并）纳税企业所得税若干具体问题的通知》（国税发［１９９８］１２７号）中规定的“信息反馈制度”,是企业所得税征收管理程序中的重要一环,是加强汇总（合并）纳税企业所得税监督管理工作中的一项极其重要的措施。通过１９９９年度的具体实施运作,
The “Information Feedback System” stipulated in the Circular of the State Administration of Taxation on Several Specific Issues concerning the Compilation (Consolidation) of Taxable Enterprise Income Taxes (Guo Shui Fa [1998] No. 127) is an important part of the management procedures for the collection of corporate income tax and is a Summary (merger) tax administration of an enterprise income tax supervision and management of an extremely important measure. Through the implementation of the specific operation in 1999,