Basis " the announcement that the taxation after total bureau of national tax Wu shares system to reform about income tax income asks for tubal limits " regulation, the enterprise income tax that bureau of revenue of the state before December 31, 2001, cess Wu imposes management, individual income tax (include individual income tax of income of deposit deposit interest) , and the foreign investment company that runs by active regulation and foreign enterprise income tax, still collect management by the former office that ask for a canal, do not make fluctuant.
Income tax of system of former state revenue collects administrative limits
1, organization of central each branch, each head office, each guild, total meeting, mass organizations, foundation place is belonged to enterprise or business unit and afore-mentioned enterprise or business of unit initiate (include to invest those who wait for formal initiate with access of money, objective, land, intellectual property) budgetary, foreign country.
2, financial insurance company. Include policy sex bank, commercial bank to reach its bank of branch, collaboration, city and rural credence cooperation, city and rural credence cooperation couplet company; Company of broker of insurance company and its branch, insurance, insurance agent company, stockjobber and its branch, negotiable securities trades company of management of fund of center, investment, negotiable securities registers a company; Fiducial investment firm, financial company and finance are rented reach its firm of futures of center of company of branch, financing, financing, finance, credence assures company, hock goes (company) , the credit card company business that pursues capital be in harmony knowing business.
3, legionary (include armed police unit) the state-owned business that does.
Since January 1, 2002, press the concerned regulation of total bureau of national tax Wu, in various and industrial and commercial administration the branch is dealt with establish (practice) conduction business, its enterprise income tax is in charge of collecting management by national revenue. But following deal with establish (practice) the business that register still is in charge of collecting management by cess Wu bureau:
1) two above enterprise is amalgamative create a new company, amalgamative each just are disbanded, but amalgamative each Fang Yuanjun collects management for cess Wu bureau.
2) the company that creates newly because of schism, but former company is in charge of collecting management by cess Wu bureau.
3) the institution of former pay enterprise income tax changes make deal with for the enterprise establish register, but former institution is in charge of collecting management by cess Wu bureau.
In industrial and commercial administration the branch conducts the business that change registers, its enterprise income tax still by collect mechanism to be in charge of collecting management formerly.
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