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How does the head office summarize tax payment?
If there is non-independent accounting between the branch and the head office, then the branch is only a department equivalent to the head office. All tax returns of branches must be summarized by the head office, which shall report to the competent tax authorities where the head office is located. The enterprise income tax collection and management measures of "unified calculation, hierarchical management, local prepayment, summary liquidation and financial transfer" shall be implemented for cross-regional consolidated taxpayers.