A: According to the Announcement on Printing and Distributing in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2012 No.57): "Article 13 The head office shall calculate the tax share according to the following formula:

Tax sharing by head office = sum of income tax payable by taxpayers in current period ×50%. Article 14 A branch shall calculate the tax share according to the following formula:

Total tax revenue shared by all branches = income tax payable by consolidated tax paying enterprises in the current period × 50% tax revenue shared by one branch = total tax revenue shared by all branches × tax revenue proportion shared by this branch Article 15 The head office shall calculate the income tax proportion shared by each branch according to three factors: operating income, employee compensation and total assets of the branch in the previous year; For branches at level 3 and below, their operating income, employee salaries and total assets are uniformly included in the second-level branches; The weights of the three factors are 0.35, 0.35 and 0.30 respectively.

The calculation formula is as follows:

Allocation ratio of branches = (sum of operating income of branches/operating income of branches) ×0.35+ (sum of salaries of branch staff/salaries of branch staff) ×0.35+ (sum of total assets of branches/total assets of branches) ×0.30 ".