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根据《财政部 国家税务总局 人民银行关于印发〈跨省市总分机构企业所得税分配及预算管理办法〉的通知》（财预〔2012〕40号）和《国家税务总局关于印发〈跨地区经营汇总纳税企业所得税征收管理办法〉的公告〉》（国家税务总局公告2012年第57号）的规定，现将跨地区经营汇总纳税企业的分支机构年度纳税申报有关事项公告如下：
跨地区经营汇总纳税企业的分支机构，在进行2013年度及以后年度纳税申报时，暂用《国家税务总局关于发布〈中华人民共和国企业所得税月（季）度预缴纳税申报表〉等报表的公告》（国家税务总局公告2011年第64号）中的《中华人民共和国企业所得税月（季）度预缴纳税申报表（A类）》格式进行年度纳税申报。分支机构在办理年度所得税应补（退）税时，应同时附报《中华人民共和国企业所得税汇总纳税分支机构分配表》。
特此公告。
国家税务总局
2013年8月2日
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