Cross-regional operation refers to the phenomenon that enterprises, especially large enterprises, often operate across regions. Because enterprise groups generally take large enterprises as the core enterprises and subsidiaries or branches in different regions as member enterprises, they may cross industries and regions.
The following enterprises or organizations that implement independent economic accounting are taxpayers of enterprise income tax:
1, state-owned enterprises;
2. Collective enterprises;
3. Private enterprises;
4. Joint ventures;
5. Joint-stock enterprises;
6. Other organizations with production, operating income and other income.
Legal basis:
"Regulations of the People's Republic of China on the Administration of Company Registration" Article 29 Where a company changes its domicile, it shall apply for registration of change before moving into the new domicile, and submit the certificate of use of the new domicile. Where a company changes its domicile across the jurisdiction of the company registration authority, it shall apply to the company registration authority where it moves in before moving into the new domicile; If it is accepted by the company registration authority in the place where it moves in, the original company registration authority will transfer the company registration file to the company registration authority in the place where it moves in.