1. The definition of fixed business households in the tax law is not clear. According to the Tax Administration Law and its detailed rules for implementation, enterprises that have gone through tax registration with the tax authorities, branches established by enterprises in other places and places engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations should be defined as fixed business households;
2. Taxpayers engaged in production and business operations who fail to go through tax registration as required and taxpayers engaged in business operations temporarily (that is, those who fail to apply for tax registration with the tax authorities and are not included in the management of the tax authorities) do not belong to fixed business households. The criterion is whether the tax registration has been made with the tax authorities.
3. Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on the relevant policies for the collection and payment of value-added tax by fixed business branches (Cai Shui [2012] No.9) is the first item of Article 22 of the Provisional Regulations on Value-added Tax.
Answer: "If the head office and branches are not located in the same county (city), with the approval of the financial and tax authorities of the State Council or their authorized financial and tax authorities, the head office can report and pay taxes to the competent tax authorities where the head office is located." Further clarification. It is mainly to clarify that the head office of the fixed business is not in the same county (city), but the examination and approval authorities of the head office in the same province (autonomous region, city) applying for consolidated payment of value-added tax are the finance department (bureau) and the State Taxation Bureau of that province (autonomous region, city).