1. Deciding what tax to pay should be approved by the tax authorities at the time of tax registration. If you are self-employed, you will generally pay business tax.

2. The operating income of the branch has been invoiced at RMB 65,438+000,000, and the relevant turnover tax has been paid in full. As for the payment of 90,000 yuan to the head office, whether it is necessary to pay tax or not, it is necessary to distinguish the situation:

(1) If it is used as current funds between the two parties, the head office does not have to pay taxes after receiving the money from the branch;

(2) The head office issues an operating income invoice and receives 90,000 yuan, which is taxable;

(3) If the profit is paid before tax and the head office receives 90,000 yuan, then the head office will calculate whether to pay enterprise income tax according to the taxable income of the head office in the annual calculation;

If it is a capital transaction, there is no need to pay tax. If it is profit distribution, if the branch has paid the enterprise income tax, if the head office wants to pay the enterprise income tax, it only needs to pay the difference; If 90,000 yuan is the operating income of the head office, you need to pay the turnover tax in full;

4, let the head office not pay taxes, as long as the working capital is allocated to the head office, the head office will be fine as long as it issues a receipt.