The filing time for the corporate income tax branch office

The filing deadline for the corporate income tax branch office is May 31 of the following year. Examples are as follows:

Deadline The date is May 31, 2022. According to Article 54 of the "Enterprise Income Tax Law of the People's Republic of China": "Enterprise income tax shall be paid in advance on a monthly or quarterly basis. The enterprise shall pay the tax in advance within five months from the end of the year. Within this month, submit the annual corporate income tax return to the tax authorities, make the final settlement, and settle the tax payable and refundable." Therefore, the 2021 corporate income tax final settlement can be filed before May 31, 2022. , please refer to the requirements of the provincial and municipal taxation bureaus for details. You can consult the local taxation bureau for details. Because the corporate income tax final settlement system will change to a certain extent every year, the general filing time is from January to May. 2022 corporate income tax filing Deadline: Corporate income tax returns can be corrected. According to relevant regulations, if a taxpayer files an annual income tax return and finds that the declaration is false during the remittance period before being inspected by the tax authorities, he or she can fill in the "Corporate Income Tax Annual Tax Return" "Form" should be reported to the tax authorities proactively to correct the errors, and the tax authorities will adjust the annual income tax payable and the amount of tax payable and refundable accordingly.

Where to record the information of the headquarter and branch of the corporate income tax summary tax company? ?

Step 1: Please click on the Electronic Taxation Bureau I want to file a tax - Comprehensive Information Report - Identity Information Report - Headquarters Branch Information Change, and check whether you need to add branch information in this module. If you have not taken out the branch, please complete the new addition first (if you already have one, no need to do it again).

Step 2: Please go to the electronic tax bureau to file a tax-tax declaration and Payment-declaration auxiliary information report-corporate income tax summary tax payment enterprise head office information filing module completes the summary filing of corporate income tax head offices and branches.

In accordance with the "State Administration of Taxation Announcement on Issuance" (State Administration of Taxation Announcement 2012 No. 57 of 2018) (hereinafter referred to as the "Announcement"), if a resident enterprise establishes a branch without legal person qualifications across regions in China (referring to across provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the same below), the resident enterprise shall be a cross-regional branch. Unless otherwise provided, all regional enterprises operating consolidated tax payers (hereinafter referred to as consolidated tax payers) shall file information with the tax bureau in accordance with the requirements of Article 22 of this announcement.