Handling the tax registration certificate of the branch requires the submission of proof of the source of funds. Branches are non-independent accounting. Your head office should be an enterprise owned by the whole people, right? If so, the industrial and commercial bureau has a certificate of the source of funds, which will not be issued by the finance department of your head office after it is brought back. The actual amount will be filled in by your company and then stamped with the seal of the finance department. You can also consult our company.
Whether a branch with non-independent accounting needs to apply for tax registration is of course necessary. Non-independent accounting does not mean that tax registration is not required.
Excuse me, who knows whether the tax registration certificate of the branch of a foreign-invested enterprise needs to be examined annually? The branch belongs to non-independent accounting. Don't talk about branches, and the tax registration certificate of the head office doesn't need annual inspection.
The tax part is called year-end final settlement. Branches can choose to file tax returns independently, or they can choose to file tax returns attached to the head office. If the head office files tax returns, the branches don't have to settle tax returns.
The non-independent accounting branch has issued the national tax registration certificate, and the tax bureau wants the branch to submit the monthly report to the head office. Even non-independent accounting should have a separate account book ~ branches should also produce accounting statements.
There are independent financial accounting and non-independent financial accounting in a branch. How can we know whether a branch's financial accounting is independent? There are full-time financial accounting personnel, and an independent account set is independent accounting. If it is an account set with the headquarters, it is not independent accounting.
The second question is the consolidated statement, which doesn't mean that. The consolidated statement is that the parent company and subsidiaries of the group company have separate statements, but they are under the same control. At this time, it is necessary to prepare consolidated statements to look at the overall financial situation of the group.
The branch is not independent accounting, do you need to register tax? After obtaining the business license, you must go through the tax registration.
Whether it can be approved by the competent tax authorities as consolidated tax payment depends on the nature of business and local specific regulations.
How to handle non-independent accounting branches? Yes, you can.
Generally speaking, according to the requirements of the tax collection and management law and the principle of territoriality, you need to pay taxes separately.
Special circumstances, such as the summary payment of branches, require the approval of State Taxation Administration of The People's Republic of China alone.
You can only deal with it in general.
Non-independent accounting was selected when the branch was established and the business license was issued. Now it is necessary to apply for a tax registration certificate. For the following questions, please ask the expert for advice on accounting and change the business license first.
No accounting, no need to worry about the tax bureau.
Independent accounting depends on whether the industry will set up local tax or national tax.