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A、B两家大型连锁超市分别位于某省两个城市,都是某连锁企业集团的子公司,为独立法人,企业所得税在当地缴纳。2008年1月,A、B两家企业统一购置了某软件公司开发的办公软件OA操作系统,售价150万元,三年内免费提供维护服务,三年后提供升级或维护服务收费。2010年12月,软件公司因故破产,两家大型连锁超市也因
A, B two large supermarket chains are located in two cities in a province, are a chain of subsidiaries of a chain of independent legal entities, corporate income tax in the local pay. January 2008, A, B two companies unified purchase of a software company developed office software OA operating system, priced at 1.5 million yuan, to provide free maintenance services within three years, three years to provide upgrades or maintenance fees. December 2010, the software company bankrupt because of any reason, two large supermarket chains also because of