汇总纳税

研究及解决这一系列问题是确保汇总纳税制度顺利实施的关键环节。

To make sure the successful conduct of the tax collection , we should make it the key part to study and solve these problems .

外商投资企业来源于中国境外的所得已在境外缴纳的所得税税款，在汇总纳税时有从应纳税额中扣除的权利。

Enterprise with foreign investment have the right to deduct from the tax payable the foreign income tax already paid abroad in respect of income derived from sources outside China when filing consolidated income tax return .

本文对大企业的税收政策管理（如转让定价、重组兼并、汇总纳税等等）有所探讨，但没有深入地进行理论分析和实证研究，有待进一步探讨，从而形成更为完整的大企业税收管理体系。

Although , this paper has mentioned the large business tax management police ( such as transfer pricing , annexation and reorganization , consolidated tax payment ), the theory analyzing and empirical research still need to deeply discuss , and to form the complete tax management system for large business .