As a branch, the branch needs to declare the annual enterprise income tax. When the branch is settled, it shall submit the annual enterprise income tax declaration form, the income tax distribution table of the enterprise branch that has been accepted by the competent tax authorities where the head office is located, the annual financial statements or annual financial status and operating income and expenditure of the branch, and an explanation of the branch's participation in the annual tax adjustment of the enterprise. For the explanation of the branches' participation in the annual tax adjustment of enterprises, please refer to the items listed in the Detailed List of Tax Adjustment Items in the Annual Tax Return of Enterprise Income Tax, and the items that need to be calculated and adjusted by the head office are not explained.

1. The registered items of the company include: name, business premises, person in charge and business scope. Moreover, the name of the branch shall conform to the relevant provisions of the state, and the business scope of the branch shall not exceed the business scope of the company.

2. It shall apply to the company registration authority for registration within 30 days from the date of making the decision. If it is required by laws and administrative regulations to be submitted to the relevant departments for examination and approval, it shall apply to the company registration authority for registration within 30 days from the date of approval.

3. To apply for registration, the following documents shall be submitted: 1. An application for registration of branch establishment signed by the legal representative of the company. Secondly, the company's articles of association and a copy of the Business License of Enterprise as a Legal Person stamped by the company registration authority. In addition, the certificate of use of the business premises. Finally, other documents required by the company registration authority. A branch company does not have the legal person status, and when its assets cannot bear the responsibility, it should be borne by the head office in the end.

Legal basis: Article 14 of the Company Law stipulates that a company may set up branches. The establishment of a branch company shall apply to the company registration authority for registration and obtain a business license. A branch company does not have legal person status, and its civil liability shall be borne by the company. A company may set up subsidiaries, which have legal personality and independently bear civil liabilities according to law.