Record · chinatax
ACC. 900064741
Notice of the Ministry of Finance and the State Administration of Taxation on the Policy Concerning the Consolidated Payment of Consumption Tax by Head Offices and Branches of Consumption Taxpayers
财政部国家税务总局关于消费税纳税人总分支机构汇总缴纳消费税有关政策的通知
This document provides guidance on the consolidated payment of consumption tax by taxpayers with head offices and branches. It outlines the applicable policies for such consolidated tax filing.