The turnover tax of a branch company must be calculated and paid by the local tax authorities, which is the basic principle of turnover tax. That is, to declare and pay local taxes. At present, basically, the city's national tax and local tax declarations are online declarations. Companies that have not opened online declaration can basically open an account with the business license of tax registration certificate (original and photocopy).

Enterprise income tax declaration process:

1. Prepare application materials: enterprise income tax return, enterprise income tax settlement return and other related application materials;

2. Fill in the declaration form: according to the actual situation of the enterprise, fill in the relevant income tax declaration form and check the accuracy of the content;

3. Tax payment: calculate the income tax payable according to the completed declaration form and pay the tax within the specified time;

4. Submit application materials: submit the completed application form and related materials to the tax authorities for review;

5. Review the application materials: the tax authorities review the application materials of enterprise income tax, and if problems are found, they will ask the enterprise to correct them;

6. Completion of declaration: upon examination, the enterprise income tax declaration is completed. If there is no problem, you can get the tax payment certificate issued by the tax authorities.

To sum up, enterprise income tax is a kind of tax paid by enterprises to the state in accordance with regulations, which refers to the tax paid to the state after the income obtained by enterprises in a certain period is calculated at the statutory tax rate. Enterprise income tax is one of the important components of national fiscal revenue.

Legal basis:

Article 53 of the Enterprise Income Tax Law of People's Republic of China (PRC)

Enterprise income tax is calculated according to the tax year. The tax year begins at 65438+ 10 1 and ends at 65438+February 3 1. If an enterprise starts or terminates its business activities in the middle of a tax year, resulting in the actual operating period of the tax year being less than 12 months, its actual operating period shall be regarded as a tax year. When an enterprise is liquidated according to law, the liquidation period shall be regarded as a tax year.

Article 54

Enterprise income tax shall be paid in advance monthly or quarterly. An enterprise shall, within 15 days after the end of the month or quarter, submit a tax return for prepaying enterprise income tax to the tax authorities and pay taxes in advance. The enterprise shall, within five months after the end of the year, submit the annual enterprise income tax return to the tax authorities for final settlement and settlement of the tax refund. When an enterprise submits an enterprise income tax return, it shall attach financial and accounting reports and other relevant materials in accordance with the regulations.