财税[2003]1号
颁布日期：20030227 实施日期：20030227 颁布单位：财政部、 国家税务总局
CaiShui [2003] No.1
February 27， 2003
The finance departments （bureaus）， state tax bureaus and local tax bureaus of all provinces， autonomous regions， municipalities directly under the Central Government and municipalities separately listed on the State plan：
In order to implement the Circular of the General Office of the State Council on Transmitting Several Opinions of the Office for Economic Restructure of the State Council and the State Economy and Trade Commission Concerning Promoting the Development of Chain Operations （GuoBanFa [2002] No.49） and support the development of chain operations， several issues concerning value-added tax and income tax that shall be paid by the chain enterprises in a consolidated way are hereby specified as below：
I. As for the chain enterprises under unified calculation that are operating in the provinces， autonomous regions， municipalities directly under the Central Government， municipalities separately listed on the State plan， where it is necessary for the head offices to file returns of and pay for the value-added tax in a consolidated way at the local tax authorities， it shall be in accordance with the Circular of the Ministry of Finance and the State Admini
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