汇总纳税成员企业是指经国家税务总局批准,实行统一缴纳所得税的企业集团所属的企业。这些分布在各地、由其总机构汇总缴纳所得税的企业或单位,虽本身不直接纳税,但其核算情况直接关系到总机构的纳税额。所以,对他们的日常就地监控工作十分重要。从我们最近对河北省承德市所辖 Summarized taxpayers’ enterprises refer to the enterprises owned by the enterprise groups that are subject to the unified payment of income tax with the approval of the State Administration of Taxation. These enterprises and units, which are distributed around the country and are aggregated and paid income tax by their head offices, although they themselves do not pay taxes directly, have a direct bearing on the amount of tax paid by the head office. Therefore, it is very important for them to carry out routine on-site monitoring. From our recent commitment to Chengde City, Hebei Province