论文部分内容阅读
三、确定“三因素指标”中每一因素指标的具体问题分析(一)收入指标1.收入指标的核算与陈报。《国家税务总局关于跨地区经营汇总纳税企业所得税征收管理若干问题的通知》(国税函[2009]221号)规定:跨地区经营汇总纳税企业在进行企业所得税预缴和年度汇算清缴时,二级分支机构应向其所在地主管税务机关报送其本级及以下分支机构的生产经营情
Third, to determine “three-factor indicators ” in the analysis of the specific problems of each factor index (a) income indicators 1 income indicators of accounting and reporting. Circular of the State Administration of Taxation on Several Issues Concerning the Collection and Administration of Income Taxes of Taxpayers in Cross-regional Business (Guoshuihan [2009] No. 221) states that when taxpaying enterprises carry out prepayment of enterprise income tax and final settlement of annual income tax, The secondary branch shall submit to its competent tax authorities where the production and operation of its own branch and its subsidiaries