第四十二条 增值税法第二十九条第一项所称经省级以上财政、税务主管部门批准可以由总机构汇总申报纳税,是指有固定生产经营场所的纳税人,总机构和分支机构不在同一省(自治区、直辖市)内的,经国务院财政、税务主管部门批准,可以由总机构汇总向总机构所在地的主管税务机关申报纳税;总机构和分支机构在同一省(自治区、直辖市)内但不在同一县(市、区、旗)内的,经省(自治区、直辖市)财政、税务主管部门批准,可以由总机构汇总向总机构所在地的主管税务机关申报纳税。
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