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How to Deal with Taxation for Chain Enterprises
It depends on where the two stores are, what is their relationship, and whether the business license applied for is an independent legal person business license or a branch business license. According to the current tax regulations, business tax is a principle of territorial management and should be paid on the spot. If your two chain stores handle the business licenses of branch companies, then the corporate income tax is paid by the legal person, and the branch company will pay it according to the principle of sharing when the final settlement is made at the end of the year. There are multiple tax registration certificates. According to the coding rules of tax authorities, your tax registration certificate number is finally distinguished by "-1" and "-2".