How to judge the secondary branch?
A secondary branch refers to a branch with an unincorporated business license that is directly accounted for and managed by the head office. ?
The head office shall submit the list of secondary branches to the competent tax authorities where the head office is located in a timely manner, and issue valid certificates to the secondary branches in a timely manner (the certification materials include the appropriation certificate of the head office, the agreement or contract of the head office, articles of association, management system, etc.). ).？
When handling tax registration, the secondary branch shall submit the unincorporated business license (copy) and the valid certificate of the secondary branch issued by the head office to the local competent tax authorities. The local competent tax authorities shall assess the secondary branches and urge them to pay enterprise income tax in advance in time. ?
If an unincorporated branch that conducts production and operation in the name of the head office cannot provide valid evidence to prove the identity of its secondary and lower branches, it shall be regarded as an independent taxpayer's local calculation and payment of enterprise income tax, and the relevant provisions of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing the Interim Measures for the Administration of the Collection of Enterprise Income Tax for Cross-regional Operation Summary Taxes (Guo Shui Fa [2008] No.28) shall not be implemented.
According to the contents of the notice and your description, I think your company should declare and pay taxes as a secondary branch, but not as an independent enterprise income tax taxpayer.