Legal analysis: Generally, it is necessary for a branch to apply to the local local tax department to declare and pay the fees. With the development of the times and the merger of national tax and local tax, it is more convenient for companies to pay taxes. Basically, you can declare and pay taxes and fees online. If you haven't used the function of online tax return, then the branch will apply to the local tax department for opening online tax return service with business license, bank account and other information.

Legal basis: Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Interim Measures for the Administration of Taxpayers' Income Tax Collection Based on Regional Business Summary; Notice "

Article 4 The head office and secondary branches whose main functions are production and operation shall share and pay enterprise income tax on the spot. The secondary branch refers to the branch established by the consolidated tax paying enterprise according to law and obtained the business license (registration certificate) of unincorporated person, and its finance, business and personnel are directly accounted and managed by the head office.

Article 5 The following secondary branches shall not share and pay enterprise income tax locally:

(1) Secondary branches that do not have major production and operation functions and do not pay value-added tax and business tax locally, such as product after-sales service, internal research and development, warehousing, etc. , do not share and pay enterprise income tax locally;

(2) If it was recognized as a small enterprise with low profit in the last year, its secondary branches will not share the enterprise income tax locally.

(three) the newly established secondary branches do not pay enterprise income tax on the spot when they are established;

(4) The secondary branch that was cancelled in that year will no longer pay enterprise income tax locally during the prepayment period of enterprise income tax from the date of cancellation of tax registration;

(5) Secondary branches of consolidated tax paying enterprises established outside China without legal person status shall not share the payment of enterprise income tax locally.