近期12366热点问题解答（汇总纳税）

Core Viewpoint - The article discusses the tax regulations for secondary branches of enterprises in China, specifically regarding the distribution of corporate income tax and the conditions under which these branches are exempt from local tax distribution. Group 1: Tax Distribution Regulations - Secondary branches that do not have operational functions and do not pay VAT or business tax locally are exempt from local corporate income tax distribution [4] - Small and micro enterprises recognized in the previous year are also exempt from local corporate income tax distribution for their secondary branches [4] - Newly established secondary branches are not required to distribute corporate income tax locally in the year of establishment [7][9] - Branches that are canceled within the year are exempt from local corporate income tax distribution starting from the date of tax registration cancellation [8] Group 2: Tax Calculation and Filing - Consolidated tax-paying enterprises must calculate their annual corporate income tax within five months after the end of the year, deducting pre-paid taxes from the main and branch offices [6] - Non-legal branches that cannot provide necessary tax distribution documents will be treated as independent taxpayers and must pay local corporate income tax [5]