一问一答丨分支机构涉税问题解答，请查收！

Group 1 - The corporate income tax is a legal entity tax, and branches without legal entity status must aggregate the total number of employees, total assets, and annual taxable income to determine eligibility for small and micro enterprise tax reductions [3] - The main entity can be a general VAT taxpayer while branches can be small-scale taxpayers, provided they are located in different administrative regions [4] - Branches operating across regions must pay stamp duty on their business ledgers at their respective locations, with specific rules on how to calculate the taxable amount based on fund allocations from the parent company [5] Group 2 - Newly established branches do not need to allocate corporate income tax locally in the year of establishment, while branches that are closed will stop participating in tax allocation from the date of tax deregistration [6] - Consolidated tax-paying enterprises must calculate their annual corporate income tax within five months after the end of the fiscal year, deducting pre-paid taxes to determine the final tax payable or refundable [7] - The policies referenced include the Corporate Income Tax Law of the People's Republic of China and various regulations from the State Administration of Taxation [7]