How to pay taxes after the branch is registered:
(1) Compared with ordinary companies, the branches registered in China are not independent legal entities, and they are regarded as non-resident taxpayer in the country where they are established, and only need to bear limited tax obligations; The profit and loss of the branch company should be combined with the profit and loss of the head office to generate a "consolidated report"; China's tax law also stipulates that there are two ways to pay the income of the branches established by the company: (1) declare and pay taxes independently;
(2) summarize and pay taxes to the head office; According to the nature of the company's branches, in what form, whether it is an independent taxpayer of enterprise income tax.
(2) Establishing branches overseas.
(1) It should be noted that when the profits of overseas branches are merged with those of the head office, it will affect the tax burden of the host country, not the host country. As for the host country where the branch is located, it is still necessary to deduct the income belonging to the branch itself, which is the content of implementing the so-called income source tax jurisdiction;
(2) There is no such problem in setting up branches in China, and enterprises should pay more attention to this when making tax planning.
The head office shall report the information of all secondary and lower branches (including secondary branches that do not share and pay enterprise income tax locally) to the local competent tax authorities for the record, including the name, hierarchy, address, postal code, taxpayer identification number and the name, address and postal code of the competent tax authorities for enterprise income tax. Branches (including secondary branches that do not share and pay enterprise income tax locally) shall report the information of the head office, superior branches and subordinate branches to the local competent tax authorities for the record, including the name, grade, address, postal code, taxpayer identification number and the names, addresses and postal codes of the head office, superior branches and subordinate branches. Unless otherwise specified, if the above-mentioned filing information changes, it shall be reported to the competent tax authorities where the head office and branches are located for filing within 30 days after the content changes, and the tax registration shall be changed.
To sum up, it is Bian Xiao's relevant answer on how to pay branch tax, hoping to help you.
Legal basis:
Measures for the administration of enterprise income tax collection for cross-regional summary tax payment
Article 4 The head office and secondary branches whose main functions are production and operation shall share and pay enterprise income tax on the spot.
Article 5 The following secondary branches shall not share the payment of 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.