总机构是否要参与所得税的分配？ - 北京代理记账

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总机构是否要参与所得税的分配？ - 北京代理记账

总机构是否要参与所得税的分配？

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总机构是否要参与所得税的分配？资讯第1张

问：属于跨地区经营汇总纳税企业所得税的企业，总机构也有生产经营，是否需要参与二级分支机构所得税的分配？

答：依据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办法》的公告（国家税务总局公告2012年第57号）第十六条的规定，总机构设立具有主体生产经营职能的部门（非本办法第四条规定的二级分支机构），且该部门的营业收入、职工薪酬和资产总额与管理职能部门分开核算的，可将该部门视同一个二级分支机构，按本办法规定计算分摊并就地缴纳企业所得税；该部门与管理职能部门的营业收入、职工薪酬和资产总额不能分开核算的，该部门不得视同一个二级分支机构，不得按本办法规定计算分摊并就地缴纳企业所得税。

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