汇总缴纳 meaning in Chinese
pay on a consolidated basis
Examples
- Income from production and business operations and other income derived by the branches within or outside china of an enterprise with foreign investment shall be consolidated by the head office for purposes of the payment of income tax
外商投资企业在中国境内或者境外分支机构的生产、经营所得和其他所得,由总机构汇总缴纳所得税。 - In case a non - resident enterprise has set up two or more organs or establishments within the territory of china , it may choose to have its main organ or establishment make a consolidated payment of the enterprise income tax upon the examination and approval of the tax organ
非居民企业在中国境内设立两个或者两个以上机构、场所的,经税务机关审核批准,可以选择由其主要机构、场所汇总缴纳企业所得税。