When an enterprise establishes a branch abroad, it must go through the tax registration with the tax authorities where the branch is located. Value-added tax shall be declared and paid by the head office and branches to the local competent tax authorities. Branches, individual industrial and commercial households and institutions engaged in production and operation established by enterprises in other places and places engaged in production and operation shall, within 30 days from the date of obtaining business licenses, report to the tax authorities for tax registration with relevant documents.

Second, analyze the details

The turnover tax of a branch company must be calculated and paid by the local tax authorities, which is the basic principle of turnover tax. There is a non-independent accounting between the branch and the head office, and all tax returns of the branch must be summarized by the head office, which will declare them. Non-independent accounting branches are only branches of the head office, and branches are independent accounting groups, with both operating income and expenses. From the financial point of view, the branches with independent financial accounting and independent accounting need to declare and pay taxes to the local tax authorities.

3. What is the handling process of the branch?

1, the applicant applies to the industrial and commercial authorities for pre-approval of enterprise name and receives the Notice of Pre-approval of Enterprise Name;

2. Where pre-approval is involved, the applicant shall, after receiving the Notice of Pre-approval of Enterprise Name, go through the corresponding examination and approval procedures at the examination and approval department and obtain the approval document or license certificate;

3. The applicant submits the application materials required for the establishment of the branch to the industrial and commercial authorities;

4. If the materials are complete and conform to the statutory form, the industrial and commercial authorities will make a decision on whether to approve or not on the spot; If it is necessary to verify the substantive contents of the application materials, it shall decide whether to approve the registration within 15 days after acceptance;

5. After the industrial and commercial authorities make the decision to approve the registration, the applicant shall obtain the business license in the registration hall of the industrial and commercial authorities within 10 days.