Notice of the State Taxation Administration on Several Issues Concerning the Collection and Administration of Enterprise Income Tax for Cross-Regional Operations with Consolidated Taxation
国家税务总局关于跨地区经营汇总纳税企业所得税征收管理若干问题的通知
This notice announces the full annulment of the previous document on the collection and administration of enterprise income tax for cross-regional operations with consolidated taxation, based on the 2012 announcement (No. 57).