The secondary branch refers to the branch established by the consolidated tax paying enterprise according to law and obtained the business license (registration certificate) of unincorporated person, and its finance, business and personnel are directly accounted and managed by the head office.
Article 5? The following secondary branches do 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.
According to the above provisions, the corporate income tax of the branches of a four-level telecommunications enterprise is aggregated to its subordinate second-level branches, and the second-level branches share the corporate income tax locally.