Article 10 Enterprises, branches established by enterprises in other places, places engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) shall apply to the local tax authorities for tax registration;
(1) Taxpayers engaged in production and business operations who have obtained business licenses (including temporary business licenses) shall go through tax registration within 30 days from the date of obtaining business licenses, and the tax authorities shall issue tax registration certificates and photocopies (taxpayers who have obtained temporary business licenses shall issue temporary tax registration certificates and photocopies);
Article 14 stipulates that taxpayers shall truthfully fill in the tax registration form when handling tax registration. The main contents of the tax registration form include:
(4) accounting methods;
Therefore, regardless of whether the branch conducts independent accounting, it should register the national tax and local tax within 30 days from the date of obtaining the business license.
According to the Notice of the State Administration for Industry and Commerce and other six departments on Implementing the Opinions of the General Office of the State Council on Accelerating the Reform of the Registration System of "Three Certificates in One" (Note for Industry and Commerce [20 15]No. 12 1 0), since 20 15 10.
The Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Implementing the Reform of the Registration System of "Three Certificates in One" (Guo Shui Zong Han [2015] No.482) stipulates that newly established enterprises and farmers' professional cooperatives (hereinafter referred to as "enterprises") do not need to register tax again after receiving the business license issued by the administrative department for industry and commerce to load the unified social credit code of legal persons and other organizations (hereinafter referred to as the unified code). When handling tax-related matters, an enterprise can use a unified code business license instead of a tax registration certificate after completing the collection of supplementary information.
Therefore, if the branch is registered in accordance with the "three certificates in one" system, there is no need to apply for tax registration. Branches need to complete the collection of supplementary information from the competent tax authorities. After the integration of the three certificates, there are no clear documents about the specific tax procedures, which need to be handled according to the requirements of the local tax authorities.
Article 50 of the Enterprise Income Tax Law stipulates that if a resident enterprise establishes a business institution without legal person status within the territory of China, it shall pay enterprise income tax on a consolidated basis.
The Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Printing and Distributing (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2012 No.57) stipulates that:
Paragraph 1 of Article 2: Where a resident enterprise establishes a branch without legal person status across regions in China (referring to provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the same below), the resident enterprise is an enterprise that conducts consolidated tax payment across regions (hereinafter referred to as consolidated tax payment enterprise). Unless otherwise stipulated, these Measures shall apply to the collection and management of enterprise income tax.
Article 3 stipulates that consolidated tax paying enterprises shall implement the management measures of enterprise income tax collection of "unified calculation, hierarchical management, local prepayment, consolidated liquidation and financial transfer":
Article 5 stipulates that the following secondary branches shall not share and pay enterprise income tax locally:
(1) Secondary branches that do not have major production and operation functions and do not pay value-added tax and business tax locally, such as product after-sales service, internal research and development, warehousing, etc. , do not share and pay enterprise income tax locally.
(2) If it was recognized as a small enterprise with low profit in the last year, its secondary branches will not share the enterprise income tax locally.
(three) the newly established secondary branches do not share the enterprise income tax on the spot when they are established.
(4) For the secondary branch that was cancelled in that year, since the date of cancellation of tax registration, its enterprise income tax prepayment period will no longer pay enterprise income tax locally.
(5) Secondary branches of consolidated tax paying enterprises established outside China without legal person status shall not share the payment of enterprise income tax locally.
Therefore, your company and its branches should pay enterprise income tax on a consolidated basis. It should be noted that branches do not share enterprise income tax locally in the year of establishment; Secondary branches that do not have the main production and operation functions and do not pay value-added tax and business tax locally, such as product after-sales service, internal research and development, warehousing, etc. , do not share and pay enterprise income tax locally.
The specific distribution method is the three-factor distribution method. See Announcement No.57 for relevant methods and procedures.
Notice on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to VAT (Caishui [20 13] 106No.) Annex 1 Implementation Measures for the Pilot Project of Changing Business Tax to VAT stipulates that:
Article 42 The place of payment of value-added tax is: (1) Fixed business households shall declare and pay taxes to the competent tax authorities where their institutions are located or where they live. If the head office and branches are not in the same county (city), they shall declare and pay taxes to the competent tax authorities in their respective places; With the approval of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China or its authorized financial and tax authorities, the head office may report and pay taxes to the competent tax authorities where the head office is located.
Paragraph 2 of Article 43: If a taxpayer takes 1 month or 1 quarter as 1 tax period, it shall declare and pay taxes within 15 days from the expiration date; 1 If the tax payment period is 1, 3, 5, 10 or 15, the tax shall be paid in advance within 5 days from the due date, and the tax shall be declared within 5 days from 1 the following month.
The Provisional Regulations on Value-added Tax stipulates that:
(a) fixed business households to the local competent tax authorities to declare and pay taxes. If the head office and branches are not in the same county (city), they shall declare and pay taxes to the competent tax authorities in their respective places; With the approval of the competent financial and tax authorities in the State Council or the financial and tax authorities authorized by them, the head office can report and pay taxes to the competent tax authorities where the head office is located.
Paragraph 2 of Article 23: If the tax payment period is 1 month or 1 quarter, the taxpayer shall file a tax return within 15 days from the expiration date; 1 If the tax payment period is 1, 3, 5, 10 or 15, the tax shall be paid in advance within 5 days from the due date, and the tax shall be declared within 5 days from 1 the following month.
Therefore, branches should declare and pay VAT/business tax to the location of branches for taxable services, business tax services (not involving construction and real estate) and VAT business (sales, processing, repair and replacement). Among them, with the approval of the financial and tax authorities of the State Council or its authorized financial and tax authorities, the head office may collect and declare taxes from the competent tax authorities where the head office is located.
In practice, taxes are determined according to the business scope of branches, and the tax authorities determine the tax payment period of branches (monthly or quarterly). Branches should make tax returns within 15 days of the due date, regardless of whether they have obtained taxable income, and zero returns will be made if they have no income. Declare additional taxes accordingly.
Industrial and commercial business licenses obtained by branches belong to rights and licenses, and shall be stamped in accordance with 5 yuan.
When a branch signs a contract with foreign countries, if the contract is taxable, it should be stamped. The business account books of branches shall be recorded as follows:
Provisions of State Taxation Administration of The People's Republic of China on Some Specific Issues Concerning Stamp Duty ((1988) Guo Shui Di Zi No.25)
Business account books used by branches operating across regions shall be subject to stamp duty by each branch at its place of residence. For branches with funds allocated by higher-level units, the account books for recording funds shall be stamped with taxes according to the amount allocated by the book funds, and other account books shall be stamped with quotas; For branches that don't transfer funds from superior units, other account books are only stamped according to the quota. In order to avoid repeated tax decals for the same fund, the account books of the higher-level units that record the fund should be tax decals for the rest after deducting the amount of funds allocated to the lower-level institutions.
Article 8 of the Individual Income Tax Law stipulates that individual income tax shall be paid by taxpayers and withheld and remitted by the units or individuals who have paid the income.
The Interim Measures for the Administration of Declaration of Individual Income Tax Withholding in Full (Guo Shui Fa [2005] No.205) stipulates that:
Article 2 Withholding agents must fulfill their reporting obligations of withholding individual income tax in full by all employees according to law.
Article 3 The declaration of full withholding of individual income tax as mentioned in these Measures (hereinafter referred to as the withholding declaration) refers to that when withholding agents pay taxable income to individuals, whether they are employees of their own units or not, whether the paid taxable income meets the tax standards or not, the withholding agents shall submit to the competent tax authorities the basic information of individuals (hereinafter referred to as individuals), the paid income items, amount, withholding tax and other relevant tax-related information in the next month of withholding tax.
Withholding agents as mentioned in these Measures refer to units and individuals who pay taxable income to individuals.
Therefore, branches generally have staff, such as finance, heads and so on. When paying wages to employees, branches are withholding agents and should withhold and remit personal income tax in accordance with regulations. Branches need to apply to the local tax authorities for full withholding declaration.