Strengthen the follow-up management after canceling the approval notice of three corporate income tax matters

State Administration of Taxation
Strengthen the follow-up management after canceling the approval notice of three corporate income tax matters

Ref: 2015 State Administration of Taxation Announcement No. 6
Issued: State Administration of Taxation
Date issued: 2015-02-02

According to "the State Council on the decision to cancel a number of matters and adjustment of administrative examination and approval projects" (Guo Fa [2014] No. 27, No. 50 [2014] National Development) provides Cancel "enjoy small low-profit enterprise income tax approved", "income full ownership of the central enterprises under the two branches and two the following list of record audit "and" consolidated tax audit organizational structure change "and other project approval today regarding the follow-up to corporate income tax management issues are announced as follows:
A further simplify small profit enterprises enjoy preferential income tax filing procedures
Implementation of audit collection of small low-profit enterprises in the process in 2014 and subsequent annual corporate income tax final settlement, by choosing "published on" People's Republic of China annual corporate income tax return (A Class, 2014 edition) "notice" ( State Administration of Taxation announcement No. 63, 2014) of the "basic information table" (A000000 table) "104 the number of practitioners," "total (million) 105 assets" column views, filing procedures, no separate record.
Second, abolish "the total income attributable to the central enterprise under the two branches and two the following list of record audit," the follow-up management
The total income attributable to the central business (this section referred to as the central enterprises) owned Grade B or lower branches of the list changes, to the competent tax authorities to submit relevant information in accordance with the following provisions are:
(A) a list of two branches of central enterprises owned change, circumstances change, and branches after the central head office adjustments shall be submitted to the competent tax authority.
(B) the central enterprises and the following two new branches, its two branches or two of the following documents two branches and total business license should be issued by the agency, for the filing corporate income tax returns prepayment when it comes tax authorities.
And the following three new branches, it should be for the three or three of the following branches and total business license documents issued by the agency, submitted to the competent tax authority.
(C) the central enterprises revocation (cancellation) and the following two branches, the branches shall be revoked deregistered according to "People's Republic of China Administration of Tax Collection" provisions. Two branches should be revoked (cancellation) and two branches of the following circumstances submit their tax authorities.
The tax authorities should be based on two central enterprises and branches of the following changes to the record, and adjust to improve tax administration information.
Third, Cancel "to change the organizational structure of consolidated tax audit," the follow-up management
Summary corporate tax change in the organizational structure, the head office and two branches should be relevant within 30 days after the structural changes, the organizational structure will change the situation report to the competent tax authority. Provincial head office of the Inland Revenue Department in accordance with the "on the implementation of the" State Administration of Taxation on the issuance of "cross-regional operation consolidated tax corporate income tax collection management approach> of Notice" opinions "(State Administration of Taxation Announcement No. 57 of 2012) Article 29 It provides aggregated corporate tax structure to change the situation uploaded to enterprise income tax summary information management system.
Abolition of the State Administration of Taxation Announcement No. 57 of 2012, after the third paragraph of Article 24, "the summary annual corporate tax change the organizational structure of the branch in accordance with these provisions of Article 23 to submit relevant evidence, branch location tax authorities to re-audit identified "requirement.
Fourth, in addition to the first, this notice shall come into effect January 1, 2015.
Special announcement.

State Administration of Taxation
February 2, 2015