A branch refers to an institution established by the taxpayer's head office outside its registered business premises, which engages in business activities, handles industrial and commercial registration according to law, obtains a business license, does not have legal person status, does not bear civil liability independently, and does not separately calculate profits and losses.
Two, branches, by the head office with tax registration form and tax registration certificate (copy), to the competent tax bureau, to receive and fill in the tax registration form (applicable to enterprise branches), to apply for tax registration of non independent accounting branches. After being audited by the local tax branch of the competent head office, it will be issued with a registered tax registration certificate.
national tax
1, the specific process is as follows:
(1) tax registration form (in duplicate) (State Taxation Administration of The People's Republic of China Liaison Office in duplicate)
(2) Taxpayers shall also provide the following information:
(1). The original business license and its photocopy (the photocopy must be stamped with the official seal and the seal "consistent with the original").
(2) The original and photocopy of the organization code certificate.
(3) The original and photocopy of the house contract; The address provided by the head office to the branches free of charge shall be certified by the head office.
(4) The branch shall provide a copy of the articles of association of the head office.
(5) The original and photocopy of the ID card or passport of the legal representative (person in charge).
(6) A copy of the national tax registration certificate of the head office and the original proof of the accounting statement and tax payment statement of the branch office issued by the head office (mainly referring to the application report provided by the head office, which should explain the accounting statement and tax payment statement).
2. Precautions:
(1), the taxpayer shall go through the tax registration within 30 days from the date of obtaining the industrial and commercial business license, and the tax authorities shall issue the tax registration certificate and its photocopy (if the taxpayer obtains the temporary industrial and commercial business license, the tax authorities shall issue the temporary tax registration certificate and its photocopy).
(2) After the establishment of the branch, according to the actual situation of the company, it can be considered as non-independent accounting after being reported to the competent tax authorities for approval; The tax registration business of non-independent accounting branches can be handled uniformly by the competent tax authorities; The tax registration business that belongs to independent accounting shall be handled by the tax authorities where the branches are located.
(3) Where a taxpayer changes its tax registration authority due to the change of its domicile or business premises, it shall apply to the original tax registration authority for cancellation of tax registration before applying to the administrative department for industry and commerce or other organs for change or cancellation of registration, or before changing its domicile or business premises, and apply to the tax authority where it moves in for cancellation of tax registration within 30 days.
The specific process of local tax is as follows:
1. tax (social security payment) registration form-establishment registration in duplicate, with official seal;
2. The original and photocopy of the industrial and commercial business license of the branch (or other practicing certificates and documents recognized by relevant departments)1;
3. Original and 1 copy of the Organization Code Certificate of the branch;
4. The resident identity card of the person in charge of the branch or the operator (foreigners are their passports; Original and 1 copy of valid identity documents such as Hong Kong, Macao and Taiwan personnel's travel permit to and from the Mainland;
5. Original proof of registered address and production and business address (real estate license, lease contract or pre-sale housing invoice, homestead use certificate, property right certificate, etc.). ) and its copy1; If the address of production and business operation is inconsistent with the registered address, corresponding certificates shall be provided respectively;
6. 1 Copy of the local tax registration certificate of the head office with official seal. The form and photocopy provided by the business owner of this unit shall be stamped with the official seal, and the photocopy shall be marked "This photocopy is provided by this unit and is consistent with the original".