合并缴纳

1

第九十一条外国企业合并申报缴纳所得税，所涉及的营业机构适用不同税率纳税的，应当合理地分别计算各营业机构的应纳税所得额，按照不同的税率缴纳所得税。

Any change in respect of the business organization filing and paying tax on a consolidated basis shall be dealt with in accordance with the provisions of the preceding paragraph .
2

兼职律师应于次月7日内自行向主管税务机关申报两处或两处以上取得的工资、薪金所得，合并计算缴纳个人所得税。

The part-time lawyers shall declare the salary and allowance incomes derived from two or more business to the competent tax authorities within seven days in the following month , and calculate the individual income tax on the aggregate amount of income .