欢迎扫描下方二维码关注： 图片 热点梳理 图片 问答来啦 我公司在外地成立独立核算的分支机构，是否应当独立计算申报并就地缴纳企业所得税？分支机构是否可以独立享受小型微利企业所 得税减免政策？这一期，申税小微汇总了 纳税企业总分机构热点问答， 一起来了解一下吧~ 图片 1. 我公司在外地成立独立核算的分支机构，是否应当独立计算申报并就地缴纳企业所得税 ？ 答 ： 居民企业在中国境内跨地区（指跨省、自治区、直辖市和计划单列市）设立不具有法人资格分支机构的，该居民企业为跨地区 经营汇总纳税企业，除另有规定外，其企业所得税征收管理适用国家税务总局公告2012年第57号的规定（统一计算、分级管理、就地预 缴、汇总清算、 财政调库 ）。因此，分支机构是否独立核算，不影响所得税汇总缴纳。 以总机构名义进行生产经营的非法人分支机构，无法提供汇总纳税企业分支机构所得税分配表，也无法提供本办法第二十三条规定 相关证据证明其二级及以下分支机构身份的，应视同独立纳税人计算并就地缴纳企业所得税 。 12366 图片 2. 分支机构是否可以独立享受小型微利企业所得税减免政策 ？ 答： 现行企业所得税实行法人税制，企业应以法人为主体，计算 ...

Core Viewpoint - The article discusses the tax obligations and benefits for enterprises with secondary branches, particularly focusing on the conditions under which these branches do not need to pay corporate income tax locally [2][3][4][5][6]. Tax Obligations for Secondary Branches - Small and micro enterprises recognized in the previous year do not need to allocate corporate income tax locally for their secondary branches [3]. - Newly established secondary branches are exempt from local corporate income tax allocation in the year of establishment [4]. - Secondary branches that are canceled do not need to allocate corporate income tax locally from the date of tax deregistration [5]. - Secondary branches established outside of China that do not have legal person status are also exempt from local corporate income tax allocation [6]. Tax Distribution Among Branches - The total tax allocation from the headquarters to its branches is calculated as 50% of the total corporate income tax payable by the consolidated tax-paying enterprise [7]. - The total tax allocation among all branches is also 50% of the total corporate income tax payable [7]. - The tax allocation for a specific branch is determined by its proportion of total revenue, employee compensation, and total assets, with respective weights of 0.35, 0.35, and 0.30 [7]. Eligibility for Tax Reduction Policies - Branches without legal person status must aggregate the total number of employees, total assets, and annual taxable income of the headquarters and all branches to determine eligibility for small and micro enterprise tax reduction policies [7].

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].

Core Viewpoint - The article discusses various tax policies and regulations related to corporate income tax, particularly focusing on small and micro enterprises, high-tech enterprises, and the treatment of government subsidies [2][4][8]. Group 1: Tax Incentives for Small and Micro Enterprises - Small and micro enterprises can choose to apply either the preferential tax rate for small enterprises or the 15% tax rate under the Western Development policy, but they cannot combine these benefits [2][3]. - Branch offices that do not have legal person status must consolidate their income with the parent company for tax calculations and can enjoy relevant tax incentives [4][5]. Group 2: Asset Loss Deductions - Actual asset losses should be reported in the year they occur and are accounted for, while statutory asset losses must meet specific criteria before being reported [6]. - Companies only need to submit the annual tax return form for asset loss deductions without providing additional documentation to tax authorities, but they must keep relevant records for reference [6]. Group 3: High-Tech Enterprise Tax Rates - High-tech enterprises can prepay corporate income tax at a rate of 15% in the year their qualification expires, but must pay any outstanding taxes if they do not requalify by year-end [7][8]. Group 4: Government Subsidies and Tax Implications - Government subsidies received by enterprises, except for those that require repayment, must be included in the total income for the year. Certain approved subsidies can be excluded from taxable income [8][10].