国家税务总局公告2010年第7号根据《财政部国家税务总局关于试点企业集团缴纳企业所得税有关问题的通知》(财税[2008]119号)规定,自2009年度开始,一些企业集团取消了合并申报缴纳企业所得税。现就取消合并申报缴纳企业所得税后,对汇总在企业集团总部、尚未弥补的累计亏损处理问题,公告如下: Announcement of the State Administration of Taxation No. 7 of 2010 Pursuant to the Circular of the Ministry of Finance and the State Administration of Taxation on Relevant Issues Concerning the Payment of Enterprise Income Taxes by Pilot Groups (Cai Shui [2008] No.119), some conglomerates have canceled the merger declaration since 2009 Pay enterprise income tax. Now on the cancellation of the merger to declare and pay corporate income tax, the summary of the corporate headquarters, not yet make up for the accumulated loss issue, the announcement is as follows: