鉴于合并纳税后亏损，该公司所属分公司在2001年度暂不实行就地预缴企业所得税的办法。

Due to the losses after the consolidated payment of the taxes, its branches shall temporarily not implement the measure of local prepayment of the enterprise income tax in 2001.

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探讨如何正确调整计税所得额及所得税后利润分配，如何使纳税人取得节税的利益等可以帮助纳税人学税法、懂税法，使自身利益得到保障。

After this paper gets volume and income tax only since how to adjust sum tax correctly, profit distribution aspect, make taxpayer how to get the aspects such as the benefit...

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