国税函[2005]104号

颁布日期：20050126 　实施日期：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 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 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 Regulations on Enterprise Income Tax of the People's Republic of China and the Detailed Rules for Implementing 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 unified settlement， unified risk control， unified capital allocation， unified accounting and financial management are carried out， the taxpayer 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