(1) Handling of subsidiaries

As an independent legal person, subsidiaries conduct independent accounting and declare and pay taxes independently. They are completely independent taxpayers and bear all tax obligations.

(II) Handling of branches

As a branch, the branch is subject to the relevant policies of the Head Office.

The head office and branches shall handle tax registration according to law and accept the supervision and management of the local competent tax authorities. The value-added tax of branches is generally declared and paid on the spot.

In short, subsidiaries are independent taxpayers and full taxpayers. Branches are subordinate to the head office. Under normal circumstances, they declare and pay VAT on the spot as independent taxpayers according to the principle of territoriality. However, if it is confirmed that it meets the requirements after examination, it can also be levied and paid, and the taxable service part of the camp reform needs to be paid in advance according to the pre-levy rate; In terms of income tax, independent accounting, as an independent taxpayer, declares and pays taxes on the spot, and unified accounting implements the enterprise income tax collection and management measures of "unified calculation, hierarchical management, local prepayment, summary liquidation and financial transfer".