If the loss of the subsidiary, according to the new tax law, whether the income tax paid by the pare

Article 17 When an enterprise calculates and pays enterprise income tax on a consolidated basis, the losses of its overseas business establishments shall not be offset against the profits of its domestic business establishments.

It can be seen from this article that if an enterprise calculates and pays enterprise income tax in aggregate, the losses of domestic institutions can be deducted.

New tax laws? The current rule is that if it is a parent and subsidiary, then it will be taxed separately. If it is a head office, you can pay taxes in a consolidated manner.

As we all know, tax law is a general term for the legal norms formulated by the state to regulate the relationship between the rights and obligations of the state and taxpayers in the collection of taxes. It is a code of conduct for the state and taxpayers to collect and pay taxes according to law, and its purpose is to protect the interests of the state and the legitimate rights and interests of taxpayers, maintain normal tax order, and ensure the state's financial revenue.

Tax law is inseparable from taxation, tax law is the legal expression of taxation, and taxation is the specific content determined by tax law. Therefore, it is necessary to understand the nature and characteristics of taxation. Taxation is essentially a way for the state to obtain fiscal revenue in order to exercise its functions.

Its characteristics are mainly manifested in three aspects:

One is mandatory. It mainly refers to the fact that the state, in its capacity as a social manager, stipulates the collection of taxes in the form of laws and regulations, and compels taxes in accordance with the law.

The second is gratuitous. It mainly refers to the fact that after the state collects taxes, the taxes become fiscal revenues and are no longer returned to taxpayers and no remuneration is paid.

The third is fixity. It mainly refers to the pre-stipulation of the taxable object, the amount of taxation and the method of taxation in the form of law before taxation.

Therefore, tax law is the general name of the legal norms for the state to participate in the distribution of social products and national income by virtue of its power and the compulsory, gratuitous, and fixed characteristics of tax instruments.

In China's corporate income tax, independent legal persons calculate, declare and pay deferred enterprise income tax.

1. The parent and subsidiary companies are different legal entities, and the enterprise income tax shall be calculated, declared and paid separately in accordance with the provisions of the tax law.

It should be noted that the management fee withdrawn between the parent and subsidiary shall not be deducted before enterprise income tax.

2. The head office shall be in accordance with the announcement of the State Administration of Taxation on printing and distributing the administrative measures for the collection and collection of enterprise income tax for cross-regional operation and summary taxation (Announcement No. 57 of 2012 of the State Administration of Taxation).

3. Note: 1) The parent and subsidiary are related parties of the control relationship.

There are two legal entities, and the parent company is the one that owns more than half of the shares of the subsidiary and directly controls its operations. A subsidiary is a company in which more than half of the shares are controlled by the parent company. In other words, most of the subsidiary's assets are controlled by the parent company, but the subsidiary still owns the legal person's property that is separate from the subsidiary.

The subsidiary has an independent legal personality and bears limited liability for its debts with all its assets, while the parent company is in the form of capital contribution.

or to the extent of the shares held by the subsidiary.

2) A branch is a legal concept corresponding to the head office, which refers to a branch that is managed by the head office in terms of business, capital, personnel, etc., and does not have legal personality. The company has no legal and economic independence, and is a subsidiary of the head office.

Notice of the State Administration of Taxation on Printing and Distributing the Interim Measures for the Administration of the Collection and Administration of Enterprise Income Tax for Cross-regional Business Aggregate Tax Payment, Guo Shui Fa 2008 No. 28.

Article 23 The head office shall calculate the proportion of income tax payable by each branch according to the operating income, employee wages and total assets of the branches in the previous year (January to June according to the previous year, July to December according to the previous year), and the weight of the three factors is in order30.The calculation formula is as follows:

Apportionment ratio of a branch Operating income of the branch Sum of the operating income of each branch) Total salary of the branch Sum of the total salary of each branch) Total assets of the branch The sum of the total assets of each branch).

In the above formula, the branch only refers to the branch that needs to be prepaid on the spot, and the tax apportionment ratio will not be adjusted in the current year after the above method is determined.

Article 26 of the Enterprise Income Tax Law of the People's Republic of China stipulates that dividends, bonuses and other equity investment income between qualified resident enterprises are tax-exempt income.

The parent company of investment income can be treated as "tax-exempt income" when filing tax returns, and does not need to pay corporate income tax.

Note: To enjoy tax incentives, you must complete the filing procedures with the tax authorities. The specific procedures vary from place to place, so please consult the competent tax authorities.

Taxpayers. That is, all domestic-funded enterprises or other organizations within the territory of the People's Republic of China that implement independent economic accounting, including the following 6 categories:

1) state-owned enterprises;

2) collective enterprises;

3) private enterprises;

4) Associates;

5) Joint-stock enterprises;

6) Other organizations with production and business income and other income.

An enterprise refers to an enterprise registered and registered in accordance with national regulations. "Other organizations with income from production and operation" and other income refer to public institutions, social groups, and other organizations that have been approved by the relevant state departments and registered and registered in accordance with law, and have income from production and business operations.

Independent economic accounting refers to the ability to open a settlement account with a bank at the same time; Independently establish account books and prepare financial and accounting statements; Calculate conditions such as profit and loss independently.

If the parent company invests in the subsidiary in full, does the parent company have to pay enterprise income tax on the part of the profits received from the subsidiary?

Hello, no, no. After the subsidiary pays the profits of the parent company, the parent company pays the enterprise income tax. The income obtained by the enterprise from various ** in monetary and non-monetary forms is the total income.

Including: (1) income from the sale of goods; (2) Provision of labor income; (3) Income from the transfer of property; (4) Dividends, bonuses and other equity investment income. Article 6 of the Enterprise Income Tax Law of the People's Republic of China is the total income obtained by an enterprise in monetary and non-monetary forms from various types of income.

Including: (1) income from the sale of goods; (2) Provision of labor income; (3) Income from the transfer of property; (4) Dividends, bonuses and other equity investment income. (5) Interest income; (6) Rental income; (7) Royalty income; (8) Receiving income from donations; (9) Other income.

When a subsidiary loses money, the parent company can deal with tax issues in two ways:

1.Deduction: If the subsidiary's losses are above a certain amount (such as the statutory maximum loss limit), the excess can be deducted to the parent company's income tax.

In this case, the parent company needs to submit the relevant tax filing materials and obtain recognition and approval from the tax authorities.

2.Tax exemption: Alternatively, if the tax laws of the country or region where the subsidiary is located provide for tax exemptions, then the parent company can use the policy to reduce the amount of tax that needs to be paid.

It is important to note that the treatment of wild animals may vary from country to country, region and tax law. Therefore, when dealing with tax issues, it is recommended that you consult with relevant professionals or tax authorities for reasonable and effective advice and solutions.

If you need to pay taxes, the subsidiary pays the profit of the parent company, which is actually the dividends that the subsidiary pays to the parent company, which needs to be taxed. If the income tax rate applicable to the investor enterprise is higher than the income tax rate applicable to the invested enterprise, in addition to the regular tax reduction and tax exemption as stipulated in the national tax laws and regulations, the investment income obtained by the investor shall be restored to pre-tax income according to the regulations, and then incorporated into the taxable income of the investment enterprise, and the enterprise income tax shall be paid in accordance with the law.

Article 26 of the Enterprise Income Tax Law stipulates that dividends, bonuses and other equity investment income between qualified resident enterprises are tax-exempt income, and it is further explained in Article 83 of the Regulations that the so-called dividends, bonuses and other equity investment income between qualified resident enterprises refers to the investment income obtained by resident enterprises directly investing in other resident enterprises, excluding the investment income obtained from holding the public offering and listing of resident enterprises for less than 12 consecutive months.