As long as you carry out economic and business activities, you need to apply for tax registration, whether it is an individual or a company.

However, since taxation is generally managed on a territorial basis, it simply means that taxes are paid wherever you register. For those who have business in other places and have branches in other places, they need to register locally. The field office can only be responsible for business contacts and does not have the ability to conduct economic and business activities, so it does not need to pay taxes, but tax registration is required (for filing purposes).

For some enterprises, especially large enterprises, that implement departmental management or independent departmental accounting, with the approval of the tax authorities, departments that are not independent legal persons can also conduct separate accounting and pay taxes, and they need to go through tax registration .