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根据《国家税务总局关于发布《中华人民共和国企业所得税月（季）度预缴纳税申报表(2014年版)等报表》的公告》（国家税务总局公告2014年第28号）的规定：“三、本公告自2014年7月1日起施行。……《国家税务总局关于明确跨地区经营企业所得税汇总纳税分支机构年度纳税申报有关事项的公告》（国家税务总局公告2013年第44号）同时废止。”
Record · chinatax
ACC. 900064527
Announcement of the State Taxation Administration on Clarifying Matters Concerning the Annual Tax Filing of Branches of Cross-Regional Enterprises Subject to Consolidated Corporate Income Tax
国家税务总局关于明确跨地区经营企业所得税汇总纳税分支机构年度纳税申报有关事项的公告
Issuer
—
Date
2013-08-02
Instrument
application guide
Cited by
1
This announcement clarifies the annual tax filing procedures for branches of cross-regional enterprises under consolidated corporate income tax, and repeals the previous announcement (State Taxation Administration Announcement No. 44 of 2013) on the same matter.