1. Calculate the deductible tax of the parent company according to the loss of the subsidiary.
2. In the income tax statement of the parent company, the losses of subsidiaries should be included in the income statement as non-operating losses.
3. According to the provisions of the tax law, the parent company needs to fill in the tax registration information, tax account books, tax returns and other related materials of its subsidiaries in the income tax return to prove the authenticity of the loss information of its subsidiaries.