哪位英语高手帮忙翻译一下下面一段话,急~~~~~~,不胜感激!II Consolidated Tax Filing2.1 Facts: During the project, we found that XXXX has branches in different jurisdictions. The branches do not keep separate settlement accounts

哪位英语高手帮忙翻译一下下面一段话,急~~~~~~,不胜感激!II Consolidated Tax Filing2.1 Facts: During the project, we found that XXXX has branches in different jurisdictions. The branches do not keep separate settlement accounts
哪位英语高手帮忙翻译一下下面一段话,急~~~~~~,不胜感激!
II Consolidated Tax Filing
2.1 Facts:
During the project, we found that XXXX has branches in different jurisdictions. The branches do not keep separate settlement accounts in their local bank; and all the bookkeeping of the branches was done at the XXXX level. We also understand that separate profit/Loss of the two branches should be able to be accountable and separated from the consolidated profit/loss.
As a matter of fact, XXXX and the branches had been filing unitary (consolidated) tax returns as a group at the local tax authority where XXXX locates. Therefore, none of the branches had filed any tax returns or paid any taxes at their local relevant tax authority.
2.1 Rules:
Here are the technical merits we referred to when we review such tax position taken by the Company:
Income Tax Law of the People's Republic of China:
According to Article 2, the enterprises or entities who apply for independent accounting shall be the tax payer of enterprise income tax.
Detailed Rules and Regulations for the Implementation of the Income Tax Law of the People's Republic of China
According to Article 4, there are three conditions for independent accounting:
 Separate settlement account of the entity has been opened in the bank;
 Separate account books and financial reports of the entity have been kept;
 Separate profit/Loss of the entity is accountable.
As Guoshuihan [1998] No.676 regulates, if the established entity under relevant authority’s approval which independently conduct production and operation activities is able to do independent accounting in virtue of relevant law/regulations, the entity should be regarded as the obligated taxpayer for EIT, even if it can’t met all the three conditions above.
In addition, as stated in Guoshuifa [2000] No.118, if the applicable EIT rate of the investing enterprise is higher than that of the invested entity, the gain from the investment should be restored to earnings before EIT and then be included in the taxable income of investing enterprise for EIT purpose.

哪位英语高手帮忙翻译一下下面一段话,急~~~~~~,不胜感激!II Consolidated Tax Filing2.1 Facts: During the project, we found that XXXX has branches in different jurisdictions. The branches do not keep separate settlement accounts
二,合并报税
2.1事实：
项目期间,我们发现在年月设有分行,在不同的司法管辖区.该分行并没有单独结算账户在当地银行及所有簿记的树枝,这是在xxxx的水平.我们也明白到,单独的盈利/亏损的两个分支应能交代和失散由综合盈利/亏损.
作为一个问题,事实上,年月日及分支机构已备案酉（综合）纳税申报表作为一个群体,在地方税务机关凡xxxx的位置.因此,没有各分行已提起任何税报税表或支付任何税,在当地有关税务机关.
2.1规则：
这里是技术优点,我们提到当我们检讨这种税所采取的立场,该公司：
所得税法的人,中华人民共和国是中国的：
按照第6条第2款中,企业或实体,申请独立核算的,应纳税人的税率征收企业所得税.
细则的制定,为实施个人所得税法的中国人民共和国
根据第4条规定,有三个条件,为独立核算：
单独结算户口的实体已被打开,在银行;
单独设置会计帐簿及财务报告的实体一直维持;
单独盈利/亏损的实体,是负责任的.
作为guoshuihan [ 1998 ] no.676规定,如果设立的实体,根据有关当局的批准而进行独立的生产和经营活动,是能够做到独立核算,在凭借相关法律/法规,各实体应被视为有义务纳税人经济转型期,即使它不能满足所有三个条件以上.
此外,由于在guoshuifa [ 2000 ]第118号,如果适用的经济转型期的利率为投资企业高于该投资实体,那收益从投资应恢复到前收入转型期,然后被包括在应税所得的投资方企业,为经济转型期的目的.