Legal analysis: opening a branch requires a separate business license. The branch and the competent tax bureau are in the same area, as long as the registration of the branch is supplemented. If it crosses the jurisdiction of the competent tax bureau, the branch shall apply to the local tax bureau for tax registration certificate and pay taxes separately.

Legal basis: Article 13 of the Measures for the Administration of Registration of Individual Industrial and Commercial Households applies for the registration of individual industrial and commercial households, and the applicant or his entrusted agent may directly register with the registration authority where the business premises are located; Where the registration authority entrusts a subordinate industrial and commercial office to handle the registration of individual industrial and commercial households, it shall handle the registration at the industrial and commercial office where the business premises are located.