Current location - Loan Platform Complete Network - Local tax - Answer: Is the income tax of the branch in different places paid at the place of origin or at the head office?
Answer: Is the income tax of the branch in different places paid at the place of origin or at the head office?
Branch income tax should be paid by the parent company! If it is a subsidiary, it will be paid at the place of attribution.

The third and fourth paragraphs of Article 3 of the Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Printing and Distributing (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2012 No.57) stipulate that:

(3) Advance payment on the spot means that the head office and branches declare the advance payment of enterprise income tax to the local competent tax authorities on a monthly or quarterly basis in accordance with the provisions of these Measures.

(4) Summary liquidation means that after the end of the year, the head office uniformly calculates the annual taxable income and income tax payable of the taxable enterprise, and after deducting the enterprise income tax paid in advance by the head office and branches in the current year, the overpayment will be refunded and the underpayment will be made.

Therefore, the value-added tax of the branch is paid at the location of the branch; The enterprise income tax of the branch company shall be paid in advance at the place where the branch company is located, and then the head office shall conduct summary liquidation.

Extended information Article 22 of the Provisional Regulations on Value-added Tax stipulates that fixed business households shall declare and pay taxes to the competent tax authorities where their institutions are located. If the head office and branches are not in the same county (city), they shall declare and pay taxes to the competent tax authorities in their respective places; With the approval of the competent financial and tax authorities in the State Council or the financial and tax authorities authorized by them, the head office can report and pay taxes to the competent tax authorities where the head office is located.

"Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC)" (the State Council Order No.512 of the People's Republic of China) "Enterprises shall uniformly calculate taxable income when calculating and paying enterprise income tax".

The accounting of enterprise income tax in taxation has nothing to do with the accounting methods in accounting treatment. If the head office wants to calculate and pay enterprise income tax in a unified way, it can handle it according to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2012 No.57.

State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Announcement on Printing and Distributing the Measures for the Administration of Taxpayers' Income Tax Collection for Cross-regional Business Summary

Related articles
  • Is there a dormitory and canteen for civil servants admitted by the State Taxation Bureau in Fangshan District of Beijing?
  • Which units can civil servants choose to take the exam?
  • Listing process of enterprises' listing
  • What is the campus of Chongqing Jiaotong University like?
  • Liu Rong's award-winning achievements
  • Optimize the business environment
  • Has Dajiangjia Village in Beigou, Penglai been demolished?
  • Whether it is necessary to remind the tax authorities in advance for the final settlement of the comprehensive income of individual income tax.
  • Which is more difficult, BEC or Katie? Which one has a bright future in learning English?
  • What material is the down jacket heating liner?

    • copyright 2024 Loan Platform Complete Network All rights reserved