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总、分机构均在北京VS总机构在北京,分支机构不在北京的居民企业,如何缴纳企业所得税?
蓝色柳林财税室·2025-08-29 00:49

Group 1 - The article discusses the process for branch institutions to file corporate income tax returns when the main institution has completed its filing, emphasizing the need to check the local payment status of the main institution before proceeding with the branch's filing [1][6][9] - If the main institution's local payment status is "no," it must be changed to "yes" before the branch can file the corporate income tax return [1][4] - In cases where the system still shows an error after confirming the main institution's status, it is recommended to make an appointment to visit the tax service hall for assistance [1] Group 2 - Companies can enjoy additional deductions for R&D expenses during the corporate income tax filing process, with specific guidelines on when and how to apply for these deductions [2][3] - For companies that accurately account for R&D expenses, they can choose to apply for the additional deduction during the July prepayment period or later during the annual settlement [3][4] - The process for applying for the additional deduction involves selecting the appropriate options in the electronic tax bureau system and entering the deduction amounts [4] Group 3 - The article outlines the corporate income tax payment procedures for resident enterprises with both main and branch institutions located in Beijing, highlighting that they do not follow the same management measures as those with branches outside Beijing [9][10] - For resident enterprises with the main institution in Beijing and branches outside, a unified calculation and management approach is applied, which includes local prepayment and consolidated settlement [9][10] - The allocation of corporate income tax among branches is based on a formula that considers the revenue, employee compensation, and total assets of each branch [11][12]