Can an unincorporated enterprise as a legal person apply for a tax registration certificate in the tax bureau after setting up a branch in the industrial and commercial bureau? (Can it be accounted for independently? ) You must apply for a tax registration certificate and put it on record. My suggestion is that if you have many branches and want to pay taxes, you can do independent accounting. If you don't want to pay taxes, you can go to the tax bureau (that is, the tax bureau where the head office is located) to apply for the non-independent accounting certificate, and then submit it to the tax bureau where the branch office is located, which will be more convenient in the future!