為加強跨(kua)地區經(jing)營(ying)匯總納(na)稅(shui)企(qi)業(ye)所得(de)稅(shui)的征(zheng)收管理，根據《中(zhong)華人民共和國(guo)企(qi)業(ye)所得(de)稅(shui)法》及其(qi)實施條例、《中(zhong)華人民共和國(guo)稅(shui)收征(zheng)收管理法》及其(qi)實施細則(ze)和《財政部 國(guo)家稅(shui)務總局 中(zhong)國(guo)人民銀行(xing)關于印(yin)發(fa)〈跨(kua)省市總分(fen)機構(gou)企(qi)業(ye)所得(de)稅(shui)分(fen)配及預(yu)算管理辦法〉的通知》（財預(yu)[2012]40號）等文件的精神，國(guo)家稅(shui)務總局制定了《跨(kua)地區經(jing)營(ying)匯總納(na)稅(shui)企(qi)業(ye)所得(de)稅(shui)征(zheng)收管理辦法》。現予發(fa)布，自2013年1月1日起施行(xing)。 　　

特此公告。

國家(jia)稅務總(zong)局 　　

2012年(nian)12月27日

跨地區經營匯總納稅(shui)(shui)企業所(suo)得稅(shui)(shui)征收管理辦法 　　

第一章(zhang) 總(zong) 則(ze) 　　

第一(yi)條(tiao) 為(wei)加強(qiang)跨(kua)地區經營匯總(zong)(zong)納稅(shui)企(qi)業(ye)所(suo)得(de)稅(shui)的(de)征(zheng)(zheng)收(shou)管理(li)，根(gen)據《中(zhong)華人(ren)民共(gong)和國(guo)企(qi)業(ye)所(suo)得(de)稅(shui)法(fa)》及其實施條(tiao)例（以(yi)下(xia)簡(jian)稱《企(qi)業(ye)所(suo)得(de)稅(shui)法(fa)》）、《中(zhong)華人(ren)民共(gong)和國(guo)稅(shui)收(shou)征(zheng)(zheng)收(shou)管理(li)法(fa)》及其實施細(xi)則（以(yi)下(xia)簡(jian)稱《征(zheng)(zheng)收(shou)管理(li)法(fa)》）和《財政部(bu) 國(guo)家稅(shui)務總(zong)(zong)局 中(zhong)國(guo)人(ren)民銀行關(guan)于(yu)印發(fa)〈跨(kua)省(sheng)市總(zong)(zong)分(fen)機構(gou)企(qi)業(ye)所(suo)得(de)稅(shui)分(fen)配及預算(suan)管理(li)辦(ban)法(fa)〉的(de)通知》（財預[2012]40號(hao)）等的(de)有關(guan)規定(ding)，制定(ding)本辦(ban)法(fa)。 　　

第(di)二條 居(ju)民企(qi)業(ye)在中國境(jing)內跨(kua)地區（指跨(kua)省(sheng)、自治區、直轄市和計(ji)劃單列市，下同(tong)）設立不(bu)具有法人資格分支機構的，該(gai)居(ju)民企(qi)業(ye)為跨(kua)地區經營(ying)匯(hui)總(zong)納稅企(qi)業(ye)（以下簡稱匯(hui)總(zong)納稅企(qi)業(ye)），除另有規(gui)定外，其企(qi)業(ye)所得(de)稅征收管理適(shi)用本辦法。 　　

國(guo)有(you)(you)(you)(you)郵(you)政企(qi)業(ye)（包括(kuo)中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)郵(you)政集(ji)團公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)及其控股(gu)(gu)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)和直屬單位）、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)工商銀(yin)行(xing)(xing)股(gu)(gu)份(fen)(fen)(fen)有(you)(you)(you)(you)限(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)農(nong)業(ye)銀(yin)行(xing)(xing)股(gu)(gu)份(fen)(fen)(fen)有(you)(you)(you)(you)限(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)銀(yin)行(xing)(xing)股(gu)(gu)份(fen)(fen)(fen)有(you)(you)(you)(you)限(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、國(guo)家(jia)開發(fa)銀(yin)行(xing)(xing)股(gu)(gu)份(fen)(fen)(fen)有(you)(you)(you)(you)限(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)農(nong)業(ye)發(fa)展銀(yin)行(xing)(xing)、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)進出口銀(yin)行(xing)(xing)、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)投資有(you)(you)(you)(you)限(xian)(xian)(xian)責(ze)(ze)任(ren)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)建設銀(yin)行(xing)(xing)股(gu)(gu)份(fen)(fen)(fen)有(you)(you)(you)(you)限(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)建銀(yin)投資有(you)(you)(you)(you)限(xian)(xian)(xian)責(ze)(ze)任(ren)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)信(xin)達資產管(guan)理股(gu)(gu)份(fen)(fen)(fen)有(you)(you)(you)(you)限(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)石油(you)(you)(you)天然氣股(gu)(gu)份(fen)(fen)(fen)有(you)(you)(you)(you)限(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)石油(you)(you)(you)化(hua)工股(gu)(gu)份(fen)(fen)(fen)有(you)(you)(you)(you)限(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、海(hai)洋石油(you)(you)(you)天然氣企(qi)業(ye)（包括(kuo)中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)海(hai)洋石油(you)(you)(you)總公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)海(hai)石油(you)(you)(you)（中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)）有(you)(you)(you)(you)限(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、中(zhong)(zhong)(zhong)(zhong)(zhong)海(hai)油(you)(you)(you)田服務股(gu)(gu)份(fen)(fen)(fen)有(you)(you)(you)(you)限(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)、海(hai)洋石油(you)(you)(you)工程股(gu)(gu)份(fen)(fen)(fen)有(you)(you)(you)(you)限(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)）、中(zhong)(zhong)(zhong)(zhong)(zhong)國(guo)長江電(dian)力股(gu)(gu)份(fen)(fen)(fen)有(you)(you)(you)(you)限(xian)(xian)(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)等企(qi)業(ye)繳(jiao)納的企(qi)業(ye)所(suo)得稅（包括(kuo)滯納金(jin)、罰款(kuan)）為中(zhong)(zhong)(zhong)(zhong)(zhong)央(yang)收(shou)入，全(quan)額(e)上繳(jiao)中(zhong)(zhong)(zhong)(zhong)(zhong)央(yang)國(guo)庫，其企(qi)業(ye)所(suo)得稅征收(shou)管(guan)理不適用本(ben)辦法(fa)。 　　

鐵路(lu)運輸(shu)企業所得稅征(zheng)收管理不適(shi)用本辦法。 　　

第三條 匯總納稅(shui)(shui)企(qi)業實行“統一計算(suan)、分級管(guan)理、就地預繳、匯總清算(suan)、財政調庫”的企(qi)業所得稅(shui)(shui)征收管(guan)理辦法： 　　

（一(yi)）統一(yi)計算，是指總(zong)機構統一(yi)計算包(bao)括匯(hui)總(zong)納稅(shui)企業所屬各個不具有(you)法(fa)人資格分支機構在(zai)內的全部應納稅(shui)所得額、應納稅(shui)額。 　　

（二）分級管理，是指總機構、分支機構所在地的主管稅務機關都有對當地機構進行企業所得稅管理的責任，總機構和分支機構應分別接受機構所在地主管稅務機關的管理。