Branches are not independent legal persons and generally do not need financial registration certificates. If it is an independent legal person, it needs a financial registration certificate, which varies from place to place. Please consult the local finance office for details.

According to the relevant provisions of the state, enterprises with foreign investment shall go through the financial registration with the financial department within 30 days from the date when the business license is issued by the administrative department for industry and commerce. For Sino-foreign joint ventures and cooperative enterprises jointly organized by enterprises and institutions affiliated to the central government and local enterprises and institutions, financial registration shall be conducted according to the following principles: if the investment of central enterprises and institutions accounts for more than 50% (including 50%) of the total investment of central enterprises and institutions, the enterprises shall register with the local financial Ombudsman office of the Ministry of Finance; If the capital contribution ratio of central enterprises and institutions is less than 50%, the enterprises shall apply to the local financial authorities for financial registration. The proportion of the above-mentioned capital contribution shall be determined by the local offices of the financial Ombudsman of the Ministry of Finance and the local financial departments.

Examination, issuance, issuance and cancellation of financial registration certificates of foreign-invested enterprises;

1. Financial registration of newly established enterprises: fill in the financial registration form (in duplicate), and attach the approval certificate of enterprise establishment, copy of business license, copy of tax registration, enterprise code certificate, enterprise contract (except for wholly foreign-owned enterprises) and articles of association (copies must be submitted).

2. Change of financial registration certificate: fill in the financial registration form (in duplicate), and attach a copy of the changed business license, a copy of the changed tax registration (a copy must be submitted) and the original financial registration certificate.

3. If the financial registration certificate is lost, it shall be reissued: a statement of loss and invalidation shall be published in the municipal newspaper, and a copy of the business license and newspapers and periodicals shall be attached (copies shall be submitted).

4. Cancellation of financial registration certificate: fill in the cancellation of financial registration form (in duplicate), and attach the original and duplicate of tax registration cancellation certificate and financial registration certificate.

Two. Do I need to file with the tax authorities after signing the contract?

1. After signing the contract, you don't need to go to the tax authorities for filing, but you have to pay stamp duty.

2. Filing and the tax authorities' request for relevant information filing are two different things. Generally speaking, matters related to tax preference, reduction and exemption, accounting system used, etc. only need relevant approval documents and other materials for filing, and contracts are used to collect and manage information for filing.

3. Contracts and agreements involving the transaction amount. Stamp duty is a must.

4. Tax issues in the contract. It can be adjusted through the tax bureau.

3. What are the precautions for enterprises to register tax?

Enterprises should pay attention to the following points in tax registration:

First, if the taxpayer's name, registration type, legal representative, accounting form and address between jurisdictions change, tax clearance and tax inspection shall be carried out according to different situations.

Second, if the general taxpayer changes the organization code, as a taxpayer, he should fill out the Application Form for General Taxpayer Qualification of VAT in accordance with the regulations. Among them, the column of "application reason" should be marked with change, and the column of "remarks" should be marked with "change of identified items" in order to re-identify general taxpayers.

Where a taxpayer changes the contents of other recognized items except the organization code, and the change of tax registration contents involves the General Taxpayer Qualification Certificate, the VAT General Taxpayer Qualification Certificate shall be renewed at the same time as the tax registration procedures are changed.

Third, this point also needs special attention. All export tax refund (exemption) enterprises should fill in the Application Form for Determining the Change of Export Tax Refund (Exemption) or the Confirmation of Tax Refund Account of Export Enterprises when going through the formalities for changing the contents of CTAIS, and handle the corresponding import and export business changes in time.

In China, branches are not independent legal persons and generally do not need financial registration certificates. If it is an independent legal person, it needs a financial registration certificate, which varies from place to place. Please consult the local finance office for details.