For branches such as branches, as long as they meet the conditions of independent accounting, they should declare and pay enterprise income tax separately, and the enterprise income tax rate of the place of business is applicable. When calculating taxes, branches and head offices shall apply the tax rates applicable to their business places respectively. As an independent taxpayer, the annual loss of a branch company during its operation period cannot be deducted when determining the annual taxable income of the head office, and the accumulated operating loss formed before its cancellation is reflected in the account books of the head office as other receivables or irrecoverable accounts receivable.

Second, analyze the details

Tax declaration refers to the legal act of taxpayers submitting written reports to tax authorities on tax matters in accordance with the time limit and contents stipulated in the tax law. It is the main basis for taxpayers to fulfill their tax obligations and bear legal responsibilities, the main source of tax management information of tax authorities and an important system of tax management. Tax declaration is a taxpayer's tax payment according to the tax law.

Third, the difference between a branch and a subsidiary:

1, the difference of corresponding concepts; A branch refers to a branch under the jurisdiction of the head office in terms of business, funds and personnel. And it doesn't have legal personality. Subsidiary refers to an independent company with legal personality that is dominated or wholly owned by the parent company and influenced by the decision of the parent company.

2. The difference of legal person qualification: the branch does not have legal person qualification, and the subsidiary has legal person qualification;

3. The difference of risk-taking: the operating risk of the branch company is borne by the head office, and the subsidiary company independently bears the operating risk;

4. There are many ways to assume debts: a subsidiary is liable for the debts of its operating branch with all its assets. As an independent legal person, subsidiaries are responsible for their business responsibilities with all their property.