【涨知识】一文了解跨地区经营分支机构涉税知识！

Core Viewpoint - The article discusses the special requirements for branch offices regarding corporate income tax payments, providing insights into common tax-related issues faced by these entities [1]. Group 1: Tax Payment Requirements - Main offices and secondary branch offices with operational functions must pay corporate income tax locally [2]. - Secondary branch offices must meet specific criteria, including having a legal business license and being directly managed by the main office [2]. Group 2: Tax Distribution Among Branches - For enterprises operating across regions, the corporate income tax is split equally between the main office and its branches [3][4]. - The tax distribution for a specific branch is calculated based on the previous year's revenue, employee compensation, and total assets, with respective weights of 35%, 35%, and 30% [4]. Group 3: Tax Benefits for Small Enterprises - Branch offices cannot independently enjoy the small and micro enterprise income tax reduction policy due to their lack of legal person status [5]. - The main office must aggregate the operational data of all branches to determine eligibility for small and micro enterprise benefits [5]. Group 4: Tax Filing Procedures - Consolidated tax-paying enterprises must calculate their annual taxable income within five months after the fiscal year-end and settle any tax payments or refunds accordingly [5]. - If the pre-paid tax is less than the total due, both the main office and branches must settle the outstanding tax during the reconciliation period [5]. Group 5: Policy References - The article references the "Corporate Income Tax Law of the People's Republic of China" and the "Announcement on the Management of Corporate Income Tax Collection for Enterprises Operating Across Regions" [6].