Legal analysis: tax returns are required. Non-independent accounting branches need to declare the corresponding taxes (including value-added tax, additional tax, stamp duty, personal income tax and other taxes). Non-independent accounting branches only declare their income tax, but fill in the income tax return according to the distribution results of the head office.

Legal basis: Article 68 of People's Republic of China (PRC) Tax Administration Law. If a taxpayer or withholding agent fails to pay or underpays the tax payable within the prescribed time limit and is ordered by the tax authorities to pay within the time limit, the tax authorities shall, in addition to taking compulsory measures to recover the unpaid or underpaid tax, impose a fine of not less than 50% but not more than five times the unpaid or underpaid tax.