跨地区经营汇总缴纳企业所得税问题答疑

跨地区经营汇总缴纳企业所得税问 题 快递公司问题件快递公司问题件货款处理关于圆的周长面积重点题型关于解方程组的题及答案关于南海问题 答疑 2008年08月13日 问: 1.广州分公司认为不跨省，不适应新办法，第一季度不接受我总公司分配的所得税，而第二季度又开始要求分配所得税。 2.上海分公司2007年12月工商注册，2008年1月初税务注册，是否新设立,所得税是否应该分配给分公司, 3.总分机构不同税率。珠海总机构18%，分机构25%，分给分机构的总税额是按18%的50%计得，还是按当地税率,若按不同税率分给分支机构，总机构是否就不享受特区的优惠税率, 答: 1、根据粤国税发[2008]84号文《转发国家税务总局关于印发〈跨地区经营汇总纳税企业所得税征收管理暂行办法〉的通知》第一点规定:“居民企业总机构和分支机构均在我省且跨地级市设立的，其企业所得税征收管理办法，参照《办法》执行”因此，广州分公司应按规定分配所得税。由于系统的设置问题，若没有跨省的总分支机构的预缴申报时间要待省地税局另行通知。 2、上海分公司2007年12月工商注册，2008年1月初税务注册，应是2007年设立的分支机构，应按规定进行分配。 3、国税发〔2008〕28号《国家税务总局关于印发〈跨地区经营汇总纳税企业所得税征收管理暂行办法〉的通知》第十六条规定:“总机构和分支机构处于不同税率地区的，先由总机构统一计算全部应纳税所得额，然后依照本办法第十九条规定的比例和第二十三条规定的三因素及其权重，计算划分不同税率地区机构的应纳税所得额后，再分别按总机构和分支机构所在地的适用税率计算应纳税额。”即先由总机构统一计算全部应纳税所得额，再算不同税率地区机构的应纳税所得额，最后才分别按总机构和分支机构所在地的适用税率计算应纳税额。珠海总机构按18%的税率计算纳税，分机构按25%的税率计算纳税。 问: 1.申报 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf (A类)中收入是指主营业务收入还是利润表的主营业务收入+其他业务收入+营业外收入,成本是主营业务收入成本还是主营业务成本+其他业务支出+三项期间费用+营业外支出, 2.分配表上应该增设分支机构所在地税率分别来计算分支机构应交税金。 contents of these professional groups; (2) in the master on the basis of expertise, familiarity with medical imaging in the diagnosis of common clinical manifestations (symptoms, signs, and laboratory tests), they clearly value in diagnosis and differential diagnosis of these lesions. (3) suitable for imaging interventional therapy and nuclear medicine in the treatment of a variety of clinical manifestations of the disease, which covered a variety of treatment methods and applications. 2. basic requirements (1) intervention (3 months) be familiar with the principles of basic theory and application of Interventional Radiology, the basic techniques of Interventional Radiology, interventional surgical indications and contraindications, and perioperative management of various types of interventions. (2) Department of internal medicine and related: require regular visits and physical examination techniques, and familiarity with the clinical diseases listed in the following table, physical signs, laboratory testing and diagnosis, in particular, to master a variety of first aid. Learning disease species requirements: System disease species breathing, and circulatory system bronchial expansion, bacteria sex pneumonia, Lung abscess, tuberculosis, lung cancer rheumatic heart valve disease, coronary heart disease, pericarditis Digest, and urinary system endocrine system Digest road Ulcer (stomach, and duodenal ulcer), Digest road tumor (gastric cancer, and knot rectal cancer), cirrhosis, liver cell cancer, pancreatic inflammatory, pancreatic cancer various type nephritis, kidney failure, bladder inflammatory various goiter, thyroid gland tumor, thyroid cancer bone joint system bone loose, and bone metabolism 答: 1、《企业所得税月(季)度预缴纳税申报表(A类)》中的“营业收入”应填报会计制度核算的营业收入，“营业成本”应填报会计制度核算的营业成本。 2、分配表确实有待完善之处，我们将向上级税务部门反映。 问: 1.为什么2002年之前成立的分支机构在地税预缴企业所得税，2002年之后成立的在国税预缴,为什么全国大多数地方不管什么时候成立的分支机构都在国税预缴，而珠海不一样, 2.我司是货物运输企业，是分支机构，在税局代开发票的时候，已经预缴了3.3%的企业所得税。但现在总公司又下发了分配表，是不是重复预缴企业所得税, 答:1、据了解，各地的国税局及地税局在执行国税发[2002]8号《国家税务总局关于所得税收入分享体制改革后税收征管范围的通知》的过程中，确实存在差异。“全国大多数地方不管什么时候成立的分支机构都在国税预缴”的说法不知是如何统计,这也从另一面说明了各地执行税收政策的差异，但无论如何，都应按国税发[2002]8号《国家税务总局关于所得税收入分享体制改革后税收征管范围的通知》的规定处理。 2、该问题正在向上级请示中，待上级明确。 问: 1.我公司申报的是季度A类预缴申报表，请问“本期金额”应填列当月(即6月份),还是填列上一季度的数额, 2.我公司有设立在中山市的分支机构，那本部(即总机构)是否还要视同一个分支机构参与分支机构所得额的分配，即二次分配,怎样理解国税发(2008)28号中的第十条规定, 3.既然总机构已经分摊了50%的税额，为何又要作为分支机构再参与分摊税额, 答:1、若你公司是按季申报的，“本期金额”应填报所属季度第一日至最后一日的数据。 2、国税发〔2008〕28号《国家税务总局关于印发〈跨地区经营汇总纳税企业所得税征收管理暂行办法〉的通知》第十条规定:“总机构设立具有独立生产经营职能部门，且具有独立生产经营职能部门的经营收入、职工工资和资产总额与管理职能部门分开核算的，可将具有独立生产经营职能的部门视同一个分支机构，就地预缴企业所得税。”若总机构具有独立生产经营职能部门且符合规contents of these professional groups; (2) in the master on the basis of expertise, familiarity with medical imaging in the diagnosis of common clinical manifestations (symptoms, signs, and laboratory tests), they clearly value in diagnosis and differential diagnosis of these lesions. (3) suitable for imaging interventional therapy and nuclear medicine in the treatment of a variety of clinical manifestations of the disease, which covered a variety of treatment methods and applications. 2. basic requirements (1) intervention (3 months) be familiar with the principles of basic theory and application of Interventional Radiology, the basic techniques of Interventional Radiology, interventional surgical indications and contraindications, and perioperative management of various types of interventions. (2) Department of internal medicine and related: require regular visits and physical examination techniques, and familiarity with the clinical diseases listed in the following table, physical signs, laboratory testing and diagnosis, in particular, to master a variety of first aid. Learning disease species requirements: System disease species breathing, and circulatory system bronchial expansion, bacteria sex pneumonia, Lung abscess, tuberculosis, lung cancer rheumatic heart valve disease, coronary heart disease, pericarditis Digest, and urinary system endocrine system Digest road Ulcer (stomach, and duodenal ulcer), Digest road tumor (gastric cancer, and knot rectal cancer), cirrhosis, liver cell cancer, pancreatic inflammatory, pancreatic cancer various type nephritis, kidney failure, bladder inflammatory various goiter, thyroid gland tumor, thyroid cancer bone joint system bone loose, and bone metabolism 定的，应视同一个分支机构参与分配。 3、若总机构符合上述第十条规定，既然具有独立生产经营职能部门，应依法进行分配。 问: 1.如果总分机构存在内部交易产生的分支机构收入，在计算另摊比例时，该分支机构的收入是按合并抵消前的还是合并抵消后的收入, 2.《总支机构分配表》中是对所得税额进行分摊，改成按应纳税所得额进行分摊填列，是否对各种特殊情况下的分摊更明晰、方便。或者是在表中列出税率、所得额和所得税，方便纳税人计算、申报、缴纳, 3.会计分录是否有统一的规定, 答:1、国税发〔2008〕28号《国家税务总局关于印发〈跨地区经营汇总纳税企业所得税征收管理暂行办法〉的通知》第二十四条规定:“本办法所称分支机构经营收入，是指分支机构在销售商品或者提供劳务等经营业务中实现的全部营业收入。其中，生产经营企业的经营收入是指销售商品、提供劳务等取得的全部收入。”因此，该分支机构的收入应按全部收入计算。 2、分配表确实有待完善之处，我们将向上级部门反映。 3、会计分录应按企业会计制度或企业会计准则的规定处理。 问: 中山分支机构是非独立核算的无独立做账的营业部，其收入、费用等账务都与珠海总机构合并做账，那么，做分支机构分配表时，珠海总机构是否符合总机构视同一个分支机构, 答: 国税发〔2008〕28号《国家税务总局关于印发〈跨地区经营汇总纳税企业所得税征收管理暂行办法〉的通知》第十一条规定:“不具有主体生产经营职能，且在当地不缴纳增值税、营业税的产品售后服务、内部研发、仓储等企业内部辅助性的二级及以下分支机构，不就地预缴企业所得税。”若中山的营业部是符合上述规定的，，不就地预缴企业所得税。 问: 我企业第一季度已成功预缴。现准备预缴第二季度的所得税时，接到通知说要contents of these professional groups; (2) in the master on the basis of expertise, familiarity with medical imaging in the diagnosis of common clinical manifestations (symptoms, signs, and laboratory tests), they clearly value in diagnosis and differential diagnosis of these lesions. (3) suitable for imaging interventional therapy and nuclear medicine in the treatment of a variety of clinical manifestations of the disease, which covered a variety of treatment methods and applications. 2. basic requirements (1) intervention (3 months) be familiar with the principles of basic theory and application of Interventional Radiology, the basic techniques of Interventional Radiology, interventional surgical indications and contraindications, and perioperative management of various types of interventions. (2) Department of internal medicine and related: require regular visits and physical examination techniques, and familiarity with the clinical diseases listed in the following table, physical signs, laboratory testing and diagnosis, in particular, to master a variety of first aid. Learning disease species requirements: System disease species breathing, and circulatory system bronchial expansion, bacteria sex pneumonia, Lung abscess, tuberculosis, lung cancer rheumatic heart valve disease, coronary heart disease, pericarditis Digest, and urinary system endocrine system Digest road Ulcer (stomach, and duodenal ulcer), Digest road tumor (gastric cancer, and knot rectal cancer), cirrhosis, liver cell cancer, pancreatic inflammatory, pancreatic cancer various type nephritis, kidney failure, bladder inflammatory various goiter, thyroid gland tumor, thyroid cancer bone joint system bone loose, and bone metabolism 把第一季度的所得税重新缴纳，而以前已需预缴的要申请退税，为什么要这样做,能否提供文件给总机构备案,退税需要多长时间, 答:省局明确，对于少数纳税人已经申报了第一季度企业所得税的问题，由于涉及到税款入库级次不同于原申报模块以及保证在总局汇总纳税信息平台中数据对碰的准确性问题，因此对于已经缴纳的税款须申请退税，同时在汇总纳税申报模块中据实申报。 问: 1.如分支机构作为一个销售部门是否需要按跨地区来汇总申报,当地税局是否有相关文件来说说明, 2.如合并在一起会亏损，但每一家分支机构盈利，怎分配, 答:1、国税发〔2008〕28号《国家税务总局关于印发〈跨地区经营汇总纳税企业所得税征收管理暂行办法〉的通知》第二条规定:“居民企业在中国境内跨地区(指跨省、自治区、直辖市和 计划 项目进度计划表范例计划下载计划下载计划下载课程教学计划下载 单列市，下同)设立不具有法人资格的营业机构、场所(以下称分支机构)的，该居民企业为汇总纳税企业(以下称企业)，除另有规定外，适用本办法。”因此，不具有法人资格的营业机构、场所(销售部门)应按分支机构处理。 2、国税发〔2008〕28号《国家税务总局关于印发〈跨地区经营汇总纳税企业所得税征收管理暂行办法〉的通知》第二十三条规定:“总机构应按照以前年度(1-6月份按上上年度，7-12月份按上年度)分支机构的经营收入、职工工资和资产总额三个因素计算各分支机构应分摊所得税款的比例，三因素的权重依次为0.35、0.35、0.30.计算公式如下: 某分支机构分摊比例,0.35×(该分支机构营业收入/各分支机构营业收入之和)，0.35×(该分支机构工资总额/各分支机构工资总额之和)，0.30×(该分支机构资产总额/各分支机构资产总额之和) 以上公式中分支机构仅指需要就地预缴的分支机构，该税款分摊比例按上述 方法 快递客服问题件处理详细方法山木方法pdf计算方法pdf华与华方法下载八字理论方法下载 一经确定后，当年不作调整。” 请按上述规定进行分配，若总机构按国税发〔2008〕28号《国家税务总局关于印发〈跨地区经营汇总纳税企业所得税征收管理暂行办法〉的通知》第十条规定视同一个分支机构参与分配的，不会存在每一家分支机构盈利而汇总后亏损的情况。 问: contents of these professional groups; (2) in the master on the basis of expertise, familiarity with medical imaging in the diagnosis of common clinical manifestations (symptoms, signs, and laboratory tests), they clearly value in diagnosis and differential diagnosis of these lesions. (3) suitable for imaging interventional therapy and nuclear medicine in the treatment of a variety of clinical manifestations of the disease, which covered a variety of treatment methods and applications. 2. basic requirements (1) intervention (3 months) be familiar with the principles of basic theory and application of Interventional Radiology, the basic techniques of Interventional Radiology, interventional surgical indications and contraindications, and perioperative management of various types of interventions. (2) Department of internal medicine and related: require regular visits and physical examination techniques, and familiarity with the clinical diseases listed in the following table, physical signs, laboratory testing and diagnosis, in particular, to master a variety of first aid. Learning disease species requirements: System disease species breathing, and circulatory system bronchial expansion, bacteria sex pneumonia, Lung abscess, tuberculosis, lung cancer rheumatic heart valve disease, coronary heart disease, pericarditis Digest, and urinary system endocrine system Digest road Ulcer (stomach, and duodenal ulcer), Digest road tumor (gastric cancer, and knot rectal cancer), cirrhosis, liver cell cancer, pancreatic inflammatory, pancreatic cancer various type nephritis, kidney failure, bladder inflammatory various goiter, thyroid gland tumor, thyroid cancer bone joint system bone loose, and bone metabolism 如果总公司没有给某一个分支机构分所得税，那么分支机构要怎样在当地办理,是否就是自行申报,(不同税率地区) 答: 总机构应依法计算确定各分支机构当年应分摊税款的比例，填制分配表;分支机构应依法进行纳税申报。 根据《中华人民共和国企业所得税法实施条例》第一百二十八条“企业所得税分月或者分季预缴，由税务机关具体核定。”及国税发〔2008〕28号《国家税务总局关于印发〈跨地区经营汇总纳税企业所得税征收管理暂行办法〉的通知》第十八条的有关规定“在规定期限内按实际利润额预缴有困难的，经总机构所在地主管税务机关认可，可以按照上一年度应纳税所得额的1/12或1/4，由总机构、分支机构就地预缴企业所得税。”可由税务机关核定后，由分支机构在当地预缴。 问: 总公司在广州，分公司在珠海。总公司税率是25%，分公司所在地区税率是18%，那么做分配表的时候是按25%还是18%来算, 答: 分配表中的“分支机构分摊的所得税额”及“分配税额”都是指分配了应纳税所得额的比例后适用不同税率计算出来的。即珠海分公司应按所分摊的应纳税所得额的比例适用18%的税率计算出所得税额，填入分配表。 问: 我是总公司，在北京、上海、广州有三家分公司，他们的所得税已按分配比例分摊，但三家分公司是在国税交的所得税。根据补充通知规定，应在地税缴纳，现分公司怎么办理,交的税在什么时候才能退回,现去地税办理是否会产生滞纳金, contents of these professional groups; (2) in the master on the basis of expertise, familiarity with medical imaging in the diagnosis of common clinical manifestations (symptoms, signs, and laboratory tests), they clearly value in diagnosis and differential diagnosis of these lesions. (3) suitable for imaging interventional therapy and nuclear medicine in the treatment of a variety of clinical manifestations of the disease, which covered a variety of treatment methods and applications. 2. basic requirements (1) intervention (3 months) be familiar with the principles of basic theory and application of Interventional Radiology, the basic techniques of Interventional Radiology, interventional surgical indications and contraindications, and perioperative management of various types of interventions. (2) Department of internal medicine and related: require regular visits and physical examination techniques, and familiarity with the clinical diseases listed in the following table, physical signs, laboratory testing and diagnosis, in particular, to master a variety of first aid. Learning disease species requirements: System disease species breathing, and circulatory system bronchial expansion, bacteria sex pneumonia, Lung abscess, tuberculosis, lung cancer rheumatic heart valve disease, coronary heart disease, pericarditis Digest, and urinary system endocrine system Digest road Ulcer (stomach, and duodenal ulcer), Digest road tumor (gastric cancer, and knot rectal cancer), cirrhosis, liver cell cancer, pancreatic inflammatory, pancreatic cancer various type nephritis, kidney failure, bladder inflammatory various goiter, thyroid gland tumor, thyroid cancer bone joint system bone loose, and bone metabolism 答:应由分支机构到当地主管税务部门咨询并办理。 问: 我在中山开了一家分公司(新开业)，交第二季度报表时，中山办税大厅没收我们的报表，他说不用交，我想问一下我们这种情况是否要补交报表, 答: 国税发〔2008〕28号《国家税务总局关于印发〈跨地区经营汇总纳税企业所得税征收管理暂行办法〉的通知》第十三条规定:“新设立的分支机构，设立当年不就地预缴企业所得税。”若你所说的“新开业”符合上述规定，今年不需在中山预缴企业所得税。 问: 珠国税发[2008]62号中说:“尚未办理税务登记的分支机构暂不进行纳税申报”，那么，请问租用商场中由商场统一管理的门店，需不需要办理分支机构登记,分支机构收入只占总收入的1%左右，那么也要分摊50%税收吗, 答:1、珠国税发[2008]62号所提及到的“尚未办理税务登记的分支机构暂不进行纳税申报”是有前提的，是指居民企业及其设立的不具法人资格的全部分支机构均在珠海市。若你所说的“租用商场中由商场统一管理的门店”与总公司都在珠海市的，暂不进行纳税申报。 2、若总机构具有独立生产经营职能部门且符合规定的视同一个分支机构参与分配的，应该不会存在“分支机构收入只占总收入的1%左右，那么也要分摊50%税收”的问题。 问:什么时候可以退税, 答:若符合退税条件的，纳税人在上班时间内都可到办税服务厅提出退税申请。 问:当不同税率的分支机构分摊税额时，假如总公司按总公司当地税率分配。且分支机构税局认定，可以吗, 答:这不符合国税发〔2008〕28号的有关规定，不可以。 contents of these professional groups; (2) in the master on the basis of expertise, familiarity with medical imaging in the diagnosis of common clinical manifestations (symptoms, signs, and laboratory tests), they clearly value in diagnosis and differential diagnosis of these lesions. (3) suitable for imaging interventional therapy and nuclear medicine in the treatment of a variety of clinical manifestations of the disease, which covered a variety of treatment methods and applications. 2. basic requirements (1) intervention (3 months) be familiar with the principles of basic theory and application of Interventional Radiology, the basic techniques of Interventional Radiology, interventional surgical indications and contraindications, and perioperative management of various types of interventions. (2) Department of internal medicine and related: require regular visits and physical examination techniques, and familiarity with the clinical diseases listed in the following table, physical signs, laboratory testing and diagnosis, in particular, to master a variety of first aid. Learning disease species requirements: System disease species breathing, and circulatory system bronchial expansion, bacteria sex pneumonia, Lung abscess, tuberculosis, lung cancer rheumatic heart valve disease, coronary heart disease, pericarditis Digest, and urinary system endocrine system Digest road Ulcer (stomach, and duodenal ulcer), Digest road tumor (gastric cancer, and knot rectal cancer), cirrhosis, liver cell cancer, pancreatic inflammatory, pancreatic cancer various type nephritis, kidney failure, bladder inflammatory various goiter, thyroid gland tumor, thyroid cancer bone joint system bone loose, and bone metabolism 问:如果按分支机构的税率分配，那申报表上的公式逻辑能成立吗,分支机构是否能申报成功，据我所知，分支机构申报时，都是按“分支机构税额总额*分配比例=应纳税额”。 答:分支机构申报时，应按所分配的应纳税所得额，再按适用税率计算应纳税额。 问:总分机构可以在网上申报吗,我公司一、二季度在网上都申报不了，可否解决, 答:总分机构暂不可网上申报，请上门到办税服务厅申报。 问:只有1个分公司是不是各按50%计算, 答:若总机构具有独立生产经营职能部门且符合规定的，应视同一个分支机构参与分配，即总公司参与分配50,，余下50%由总公司(视同一个分支机构)与分公司共同分配。 问:填写分配表时，“三项因素”是否要把总公司的发生数填写到分配表，进行累加，再计算分配比例? 答:分配表分开“总机构情况”与“分支机构情况”填列，该表有填表说明。此外，我局在本次 培训 焊锡培训资料ppt免费下载焊接培训教程 ppt 下载特设培训下载班长管理培训下载培训时间表下载 资料中有填表的例子，请你在珠海地税网站“纳税辅导”——“专家讲座”——“总分机构汇总纳税税收政策讲座”中查阅。 问:我是今年新开的一个分公司，总部在北京。今年只零申报企业所得税，营业税等在珠海报税，那么，年底我分公司有企业所得税也不报税吗,还是第一年由北京总报税, 答:你公司作为今年新开的分公司，今年不用就地预缴企业所得税，年底无论contents of these professional groups; (2) in the master on the basis of expertise, familiarity with medical imaging in the diagnosis of common clinical manifestations (symptoms, signs, and laboratory tests), they clearly value in diagnosis and differential diagnosis of these lesions. (3) suitable for imaging interventional therapy and nuclear medicine in the treatment of a variety of clinical manifestations of the disease, which covered a variety of treatment methods and applications. 2. basic requirements (1) intervention (3 months) be familiar with the principles of basic theory and application of Interventional Radiology, the basic techniques of Interventional Radiology, interventional surgical indications and contraindications, and perioperative management of various types of interventions. (2) Department of internal medicine and related: require regular visits and physical examination techniques, and familiarity with the clinical diseases listed in the following table, physical signs, laboratory testing and diagnosis, in particular, to master a variety of first aid. Learning disease species requirements: System disease species breathing, and circulatory system bronchial expansion, bacteria sex pneumonia, Lung abscess, tuberculosis, lung cancer rheumatic heart valve disease, coronary heart disease, pericarditis Digest, and urinary system endocrine system Digest road Ulcer (stomach, and duodenal ulcer), Digest road tumor (gastric cancer, and knot rectal cancer), cirrhosis, liver cell cancer, pancreatic inflammatory, pancreatic cancer various type nephritis, kidney failure, bladder inflammatory various goiter, thyroid gland tumor, thyroid cancer bone joint system bone loose, and bone metabolism 你分公司有无盈利，都应由总公司进行汇算清缴。 问:有总机构职能部门视同分支机构的条件吗, 答:国税发〔2008〕28号《国家税务总局关于印发〈跨地区经营汇总纳税企业所得税征收管理暂行办法〉的通知》第十条规定:“总机构设立具有独立生产经营职能部门，且具有独立生产经营职能部门的经营收入、职工工资和资产总额与管理职能部门分开核算的，可将具有独立生产经营职能的部门视同一个分支机构，就地预缴企业所得税。” 问:在一季度缴纳所得税时，总部没有计算出来分支机构应承担的比例，加上分支机构2007年亏损，分支机构进行零申报;在二季度收到总部的分配比例，分支机构二季度亏损，总部分配比例为零，二季度也进行了零申报。这样做，对分支机构和总部有无影响,在年度汇算时，若分支机构当年盈利，但上年亏损，已交税金如何处理, 答:1、按你所述“总部分配比例为零”是不存在的。总、分支机构应依法进行分配，并依法进行申报。 2、分支机构应以所分配的应纳税所得额弥补上年亏损，与“分支机构当年盈利”无必然关系，而与总机构是否盈利有关。 问:建安企业，总机构在珠海，分支机构在外地，但所有与客户签订的合同都是用珠海总机构签的(因建筑资质问题)，因工程的营业税按规定在工程所在地的地税缴纳，分公司既不收款，也不直接缴纳营业税，就因工程所在地省分公司存在，这些收入就是分公司的吗,若签订合同的是总公司，而收款时用的是分公司的银行账户，是否就是分公司的经营收入, 答:如果总公司开具了《外出经营税收管理证明》，则企业所得税回珠海缴纳，否则在工程所在地缴纳;收款时所用银行账户不影响收入的实质性归属。 问:这次改革是为了方便纳税人还是为了方便税局,分公司可否在当地纳税，不汇总纳税, 答:《中华人民共和国企业所得税法》第五十条规定:“居民企业在中国境内contents of these professional groups; (2) in the master on the basis of expertise, familiarity with medical imaging in the diagnosis of common clinical manifestations (symptoms, signs, and laboratory tests), they clearly value in diagnosis and differential diagnosis of these lesions. (3) suitable for imaging interventional therapy and nuclear medicine in the treatment of a variety of clinical manifestations of the disease, which covered a variety of treatment methods and applications. 2. basic requirements (1) intervention (3 months) be familiar with the principles of basic theory and application of Interventional Radiology, the basic techniques of Interventional Radiology, interventional surgical indications and contraindications, and perioperative management of various types of interventions. (2) Department of internal medicine and related: require regular visits and physical examination techniques, and familiarity with the clinical diseases listed in the following table, physical signs, laboratory testing and diagnosis, in particular, to master a variety of first aid. Learning disease species requirements: System disease species breathing, and circulatory system bronchial expansion, bacteria sex pneumonia, Lung abscess, tuberculosis, lung cancer rheumatic heart valve disease, coronary heart disease, pericarditis Digest, and urinary system endocrine system Digest road Ulcer (stomach, and duodenal ulcer), Digest road tumor (gastric cancer, and knot rectal cancer), cirrhosis, liver cell cancer, pancreatic inflammatory, pancreatic cancer various type nephritis, kidney failure, bladder inflammatory various goiter, thyroid gland tumor, thyroid cancer bone joint system bone loose, and bone metabolism 设立不具有法人资格的营业机构的，应当汇总计算并缴纳企业所得税。”国税发〔2008〕28号《国家税务总局关于印发〈跨地区经营汇总纳税企业所得税征收管理暂行办法〉的通知》第二条规定:“居民企业在中国境内跨地区(指跨省、自治区、直辖市和计划单列市，下同)设立不具有法人资格的营业机构、场所(以下称分支机构)的，该居民企业为汇总纳税企业(以下称企业)，除另有规定外，适用本办法。”跨地区经营汇总纳税企业所得税是全国人大立法规定，与是否方便无关。不具有法人资格的营业机构、场所都应按规定汇总纳税。 问:总公司在珠海，总公司的所得税按月缴纳，分公司在广州等地，所得税按季缴纳，按现行改革，各分支机构的所得税应该怎样缴纳,上传的报表是否要汇总或合并上传, 答:应统一以总机构的缴纳期限为准 问:我们是报关行，分支机构在中山，实际上都是独立核算且就地纳税，我们是否可以执行原规定就地纳税，不需要回珠海总机构来作纳税(总公司也是独立核算企业),如果是的话用什么根据,中山税局和珠海税局要求我们企业提供什么资料, 答:不具有法人资格的营业机构、场所都应按规定汇总缴纳企业所得税，因此，中山分公司应按国税发〔2008〕28号《国家税务总局关于印发〈跨地区经营汇总纳税企业所得税征收管理暂行办法〉的通知》的有关规定处理。 contents of these professional groups; (2) in the master on the basis of expertise, familiarity with medical imaging in the diagnosis of common clinical manifestations (symptoms, signs, and laboratory tests), they clearly value in diagnosis and differential diagnosis of these lesions. (3) suitable for imaging interventional therapy and nuclear medicine in the treatment of a variety of clinical manifestations of the disease, which covered a variety of treatment methods and applications. 2. basic requirements (1) intervention (3 months) be familiar with the principles of basic theory and application of Interventional Radiology, the basic techniques of Interventional Radiology, interventional surgical indications and contraindications, and perioperative management of various types of interventions. (2) Department of internal medicine and related: require regular visits and physical examination techniques, and familiarity with the clinical diseases listed in the following table, physical signs, laboratory testing and diagnosis, in particular, to master a variety of first aid. Learning disease species requirements: System disease species breathing, and circulatory system bronchial expansion, bacteria sex pneumonia, Lung abscess, tuberculosis, lung cancer rheumatic heart valve disease, coronary heart disease, pericarditis Digest, and urinary system endocrine system Digest road Ulcer (stomach, and duodenal ulcer), Digest road tumor (gastric cancer, and knot rectal cancer), cirrhosis, liver cell cancer, pancreatic inflammatory, pancreatic cancer various type nephritis, kidney failure, bladder inflammatory various goiter, thyroid gland tumor, thyroid cancer bone joint system bone loose, and bone metabolism