一文了解：《企业所得税汇总纳税总分支机构所得税分配表》新变化

Core Viewpoint - The article discusses the adjustment of the tax allocation calculation method for consolidated tax reporting entities, promoting the method from the payment stage to the prepayment stage, allowing for more accurate tax distribution among branches [4][27]. Tax Calculation Summary - A company, A, registered in Beijing, has branches in Shandong, Shaanxi, and Tianjin, with varying profit distributions across quarters. The actual profits for each quarter are 4 million, 7 million, 13 million, and 12 million respectively, leading to taxable income of 1 million, 1.75 million, 3.25 million, and 3 million [5][6]. - The total tax payments and allocations for each quarter are detailed, showing how the tax is distributed among the main and branch offices based on their respective profit contributions [6][8]. Branch Tax Allocation Calculation - In the first quarter, the branches B, C, and D had allocation ratios of 10%, 40%, and 50%, respectively, leading to specific tax amounts distributed among them [8][9]. - In the second quarter, the allocation ratios were corrected to 10%, 30%, and 60%, resulting in adjustments to the tax amounts owed by each branch [9][10]. - By the third quarter, branch D was no longer included in the allocation due to its closure, and the remaining branches B and C adjusted their allocation ratios to 20% and 80% [10]. New Calculation Method Impact - The new calculation method allows for a full redistribution of tax payments if there are inaccuracies in previous calculations or if branches are closed, ensuring that the overall tax distribution is fair and accurate [10][27]. - The article emphasizes that if there are no issues such as branch closures or miscalculations, both the old and new methods yield the same results [10].