一图看懂 | 个人离职后如何自行解除法定代表人财务负责人等关联关系操作方法

Group 1 - The article discusses the tax calculation and payment process for companies with branches in different regions, emphasizing the "cross-regional consolidated tax payment" mechanism [7][8]. - The first step involves unified calculation of taxable income and tax amounts for all branches under the main company [8]. - The second step details the allocation and local prepayment of taxes, where 50% of the tax is paid at the main company's location and the other 50% is distributed based on factors like revenue, employee salaries, and total assets [8][9]. Group 2 - The article highlights three important points regarding the tax mechanism: it applies mainly to non-independent branches established across provinces, ensures fair distribution of taxes among locations, and must adhere to the guidelines set by the State Administration of Taxation [9][10]. - The final step is the annual reconciliation, where the main company calculates the total taxable income and tax owed, adjusting for any prepayments made by the branches [8][9].