You can make accounts and tax returns in different places, and the tax returns are basically online. As long as you operate online, you can complete the declaration and tax payment.
Article 51 of the Enterprise Income Tax Law stipulates that when a non-resident enterprise obtains the income specified in the second paragraph of Article 3 of this Law, it shall take the place where the institution or place is located as the tax payment place. If a non-resident enterprise establishes two or more institutions and places in China, and meets the requirements set by the competent tax authorities in the State Council, it may choose to pay enterprise income tax by its main institutions or places.
Where a non-resident enterprise obtains the income specified in the third paragraph of Article 3 of this Law, the place of tax payment shall be the place where the withholding agent is located.
legal ground
Article 51 of the Enterprise Income Tax Law of People's Republic of China (PRC)
Where a non-resident enterprise obtains the income specified in the second paragraph of Article 3 of this Law, the place of tax payment shall be the place where the institution or place is located. If a non-resident enterprise establishes two or more institutions and places in China, which meet the requirements set by the competent tax authorities in the State Council, it may choose to pay enterprise income tax through its main institutions or places.
Where a non-resident enterprise obtains the income specified in the third paragraph of Article 3 of this Law, the place of tax payment shall be the place where the withholding agent is located.
How to make accounts for prepaying enterprise income tax in different places?
Borrow: Taxes payable-some taxes.
Loans: bank deposits
Need to accumulate
Debit: income tax expenses payable to employees' salary management expenses and other subjects.
Loans: Taxes payable-Certain taxes
First, the accounting of enterprise prepaid value-added tax should be divided into general taxpayers and small-scale taxpayers:
(1) General taxpayer accounting treatment. When general taxpayers actually pay VAT in advance, they don't need to accrue it. They only need to make the following accounting entries according to the actual tax paid: debit: tax payable-value-added tax payable (paid tax); Loan: bank deposit. Some enterprises include the expected value-added tax in the subject of "tax payable-value-added tax payable (unpaid value-added tax)" and credit it in the subject of "bank deposit". In fact, there is no difference between the two, but the criterion stipulates that the first one should be chosen, so that it will be clearer when auditing the accounts in the future;
(2) Accounting treatment of small-scale taxpayers. Small-scale taxpayers do not need to make provision when paying VAT in advance. Because "tax payable-value-added tax payable" does not need detailed account accounting, just debit the "tax payable-value-added tax payable" account and credit the "bank deposit" account.
2. Accounting treatment of enterprise income tax received in advance When enterprise income tax is received in advance, "tax payable-enterprise income tax payable" shall be debited and credited to the bank deposit. The question now is whether it is necessary to make the following accounting entries when prepaying enterprise income tax: debit: income tax expense; Loan: taxes payable-enterprise income tax payable. In fact, whether it is necessary to make provision is a matter stipulated in accounting standards, which embodies the accrual basis and the principle of revenue and expenditure ratio.
General enterprises pay in advance monthly or quarterly on the basis of total profits, and settle accounts annually. At this time, because the income has been realized, the income tax expenses can be accrued first, and then paid in advance on a monthly or quarterly basis, that is, the "income tax expenses" can be borrowed; Loan "tax payable-enterprise income tax payable".