法律英语|国家税务总局关于期货经纪公司缴纳企业所得税问题的公告

国税函[2005]104号

颁布日期：20050126 推行日期：20050126 颁布单位：国家税务总局

Guo Shui Han [2005] No. 104

The bureaus of state taxes and those of local taxes of all provinces， autonomous^{1 regions， municipalities directly under the Central Government and the cities specifically designated in the state plan，}

In accordance with the spirit of Some Opinions of the State Council on Promoting the Reform and Opening and the Steady Growth of the Capital Market （No.3 [2004] of the State Council） and upon the receipt of a letter of the China Securities Regulatory Commission for requesting to study and solve the issues concerning enterprise income taxes of the futures^{2 industry， after deliberation， the notice on the place for futures brokerage companies to pay enterprise income taxes is hereby given as follows：}

According to relevant provisions in the Interim^{3 Regulations on Enterprise Income Tax of the People's Republic of China and the Detailed4 Rules for Implementing5 the Interim Regulations on Enterprise Income Tax of the People's Republic of China， for the business office subordinated to a futures brokerage company in which unified6 settlement， unified risk control， unified capital allocation， unified accounting7 and financial management are carried out， the taxpayer8 of enterprise income taxes shall be the said futures brokerage company. Therefore， the futures brokerage company shall uniformly pay enterprise income taxes at its headquarter.}

The State Administration of Taxation

January 26， 2005