Accounting Practice: Do Branches Need to File Taxes?
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Does the branch company need to report tax? In the case where the head office and the branch company are in the same place and the same jurisdiction, the head office can report the tax uniformly.
1. Tax registration, etc. Tax registration must be completed within 30 days after receiving the business license.
Whether the national and local taxes should be handled depends on whether your corporate income tax is collected by the national tax or the local tax: if it is a national tax, the national and local tax should be handled; if the local tax is collected, it depends on the business item. Only the land tax will be applied. If the value-added tax is the main tax, then the national land tax will be applied.
2. Report tax. Depending on the type of tax.
Business tax is paid at the place where the labor occurs; corporate income tax is reported collectively by the head office; personal income tax withholding is withheld by the payer.
3. At present, it does not matter whether you are accounting independently or not. The collectively paid (corporate income tax) must be collectively paid, and the locally paid (business tax) must be paid locally. (Individual income tax), which can be paid locally or collectively, is paid without approval.
4. Account establishment issues: branch and head office can take two methods of accounting:
(1) The first is independent accounting, that is, establishing separate accounts, and performing comprehensive and systematic accounting on the business operations of the branch and its results.
The characteristics are: an independent organizational form in management, a certain amount of funds, opening an account with a local bank; independently conducting business activities, and being able to conclude economic contracts with other units; calculating profit and loss independently, setting up independent accounting institutions and providing accounting staff, and Have a complete accounting work organization system;
(2) The second is non-independent accounting. Non-independent accounting is also referred to as the accounting system. It refers to the daily business information related to the business operations of the unit, which is submitted to the higher unit on a daily or regular basis, and the higher unit performs the accounting. The characteristic is that a certain amount of working capital is generally paid by the superior to engage in business activities. All income is fully paid and all expenses are reimbursed to the superior. It does not calculate the profit and loss separately, only records and calculates a few main indicators for simple accounting.
5. Declaration: In the case where the head office and the branch are in the same place and the same jurisdiction, the head office can report the tax uniformly. If they are not in the same area, then the branch must report separately at its location according to the principle of territoriality.
How to report tax for branch companies with non-independent accounting, and what types of taxes are required?
1. For non-independent accounting branches, the types of local taxes paid by branches, national taxes and corporate income taxes are reported in a consolidated statement from the parent company.
2. The types of taxes to be reported by branches are:
Business tax, urban construction tax, education surcharge, personal income tax, stamp tax, real estate tax, land use tax, vehicle and vessel use tax.
3. Tax declaration method: online declaration or on-site declaration. If you apply online, you can directly log in to the local tax bureau website, enter the tax declaration system, enter the tax code and password, and then declare. If it is a home declaration, fill in the tax return and submit it to the competent tax bureau.
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