Legal analysis: separate statistics. The head office and branches are registered separately. When judging whether the head office and branches should be converted into general taxpayers, their annual sales are counted separately. If the annual sales of the branch does not reach 5 million, it is a small-scale taxpayer by default.

Legal basis: Article 34 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection. When collecting taxes, tax authorities must issue tax payment certificates to taxpayers. When a withholding agent withholds or collects taxes, if a taxpayer requests the withholding agent to issue a certificate of withholding or collecting taxes, the withholding agent shall issue it.