1. 50% of the actual income tax payable by the enterprise in the current period calculated by the head office in the branches shall be shared by the head office. Where an enterprise as a legal person pays taxes in combination, the payable enterprise income tax shall be uniformly calculated. If there is only one branch, the branch will share 50%.

2. If there is only one branch, the distribution ratio of this branch is 50%.

3. Tax amount distributed by branches = enterprise income tax payable by the head office for unified accounting *50%.

Supplement: According to Guo Fa [2008] No.747 "II. On the issue that enterprises that implement cross-regional summary tax payment can be approved to collect income tax.

Cross-regional summary of corporate income tax revenue involves cross-regional interests. Cross-regional legal persons should improve the financial accounting system and accurately calculate the operating results, which is not applicable to the Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing the Measures for the Approved Collection of Enterprise Income Tax (Trial) (Guo Shui Fa [2008] No.30).

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Therefore, cross-regional legal persons cannot collect taxes by means of verification and collection, and the verification and collection by the head office is illegal and should be corrected.