finance needs to be merged into the head office for unified accounting and management. This means that the income and cost of the branch need to be summarized to the headquarters, and the corporate income tax payable will be uniformly calculated by the headquarters. The headquarters will distribute 5% of the enterprise income tax among the branches according to a certain proportion, and implement prepayment locally. This distribution ratio is usually determined by the headquarters according to the business scale and income of each branch. At the end of each quarter, the head office will issue the distribution table of the tax authorities, and the branches need to declare and pay taxes to the local tax authorities according to this distribution table. It should be noted that the specific tax filing process may be different due to different regions and policies. Before filing tax returns, branches should consult local tax authorities or professional organizations to ensure the correctness and compliance of the process.