2. Since June 65438+1 October1day, 2002, according to the relevant provisions of the State Administration for Industry and Commerce, the enterprise income tax of enterprises registered in industrial and commercial administrative departments at all levels shall be collected and managed by the State Taxation Bureau.
Therefore, your company was established and registered in 2008, and the enterprise income tax should be collected and managed by the State Taxation Bureau. If the local tax receives your enterprise income tax declaration and collects enterprise income tax, it violates the provisions of Article 76 of the Tax Administration Law, that is, "if the tax authorities change the scope of tax collection and management and the budget level of tax storage without authorization in violation of regulations, they shall be ordered to make corrections within a time limit, and the directly responsible person in charge and other directly responsible personnel shall be given administrative sanctions of demotion or dismissal according to law." Therefore, local tax authorities and their staff will not do so.
According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Adjusting the Scope of New Enterprise Income Tax Collection and Management (Guo Shui Fa [2008] 120):
Taking 2008 as the base year, before the end of 2008, the enterprise income tax payers managed by the State Taxation Bureau and the Local Taxation Bureau respectively will not be adjusted. Among the new corporate income tax payers since 2009, the corporate income tax of enterprises that should pay value-added tax is managed by State Taxation Administration of The People's Republic of China; The enterprise income tax subject to business tax shall be managed by the local taxation bureau.
Therefore, if your company wants to handle all tax matters in the local tax, it can only cancel it first, and then re-register its establishment in the administrative department for industry and commerce and apply for a business license. Otherwise, your company will have to declare its tax collection and management to China and other countries respectively.