According to the Measures for the Administration of Income Tax Collection of Cross-regional Business Summary Taxpayers, within 15 days after the tax cancellation of branches, the head office shall report the cancellation of branches to the local competent tax authorities for the record and handle the change of tax registration. After the cancellation of the branch is completed, the information change of the head office and the summary record change can be completed.

If there are other branches after the cancellation of the branch, it is suggested to delete the cancelled branch through the Electronic Taxation Bureau-I want to do tax-comprehensive information report-identity information report-information change of the head office and branches, and then delete the cancelled branch through the I want to do tax-tax declaration and payment-auxiliary information report for declaration-corporate income tax summary and tax payment. If there are no other branches after the cancellation of the branch, it is suggested to delete the cancelled branch by filing the information of the general branch of the enterprise with corporate income tax summary, then delete the cancelled branch by changing the information of the general branch and the branch, and modify the "head office type".

Hunan Province, referred to as "Xiang" for short, is a provincial administrative region of the People's Republic of China, with Changsha as the capital, and it is bounded by 24 38 ′ ~ 30 08 ′ north latitude and108 47 ′ ~141east longitude. Hunan is located in the transition zone from Yunnan-Guizhou Plateau to Jiangnan Hilly and Nanling Mountains to Jianghan Plain. It is a horseshoe-shaped landform surrounded by mountains on three sides and open to the north. It is composed of plains, basins, hilly areas, mountains and rivers and lakes. It spans the Yangtze River and the Pearl River, and belongs to subtropical monsoon climate.