国家税务总局局在近期相继出台政策,允许中央直属企业、核心紧密层集团企业和部分证券公司实行汇总或合并纳税。笔者认为,当前对分支机构的所得税(包括外商投资企业所得税)管理存在不少问题,有的还非常尖锐,不能无视这些问题的存在大而化之,以汇总纳税的名义将其掩盖。同时,汇 In the near future, the State Administration of Taxation has promulgated policies to allow the central government-owned enterprises, the core closely related group enterprises and some securities companies to carry out the tax consolidation or consolidation. The author believes that there are currently many problems concerning the administration of income tax (including the income tax of foreign-invested enterprises) on branches. Some are still very sharp and can not ignore the existence of these problems and hide them in the name of tax collection. At the same time, exchange