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]

Core Viewpoint - The article discusses the special requirements for branch offices regarding corporate income tax payments, providing insights into common tax-related issues faced by these entities [1]. Group 1: Tax Payment Requirements - Main offices and secondary branch offices with operational functions must pay corporate income tax locally [2]. - Secondary branch offices must meet specific criteria, including having a legal business license and being directly managed by the main office [2]. Group 2: Tax Distribution Among Branches - For enterprises operating across regions, the corporate income tax is split equally between the main office and its branches [3][4]. - The tax distribution for a specific branch is calculated based on the previous year's revenue, employee compensation, and total assets, with respective weights of 35%, 35%, and 30% [4]. Group 3: Tax Benefits for Small Enterprises - Branch offices cannot independently enjoy the small and micro enterprise income tax reduction policy due to their lack of legal person status [5]. - The main office must aggregate the operational data of all branches to determine eligibility for small and micro enterprise benefits [5]. Group 4: Tax Filing Procedures - Consolidated tax-paying enterprises must calculate their annual taxable income within five months after the fiscal year-end and settle any tax payments or refunds accordingly [5]. - If the pre-paid tax is less than the total due, both the main office and branches must settle the outstanding tax during the reconciliation period [5]. Group 5: Policy References - The article references the "Corporate Income Tax Law of the People's Republic of China" and the "Announcement on the Management of Corporate Income Tax Collection for Enterprises Operating Across Regions" [6].