Core Viewpoint - The article discusses the regulations and procedures for consolidated tax reporting for enterprises with branches across different regions in China, emphasizing the importance of compliance with the Corporate Income Tax Law and related guidelines [10][23]. Group 1: Overview of Consolidated Tax Reporting - Consolidated tax reporting applies to resident enterprises that establish non-legal person branches across different regions in China [10]. - The tax collection method for consolidated tax reporting involves "unified calculation, hierarchical management, local prepayment, consolidated settlement, and financial adjustment" [10]. Group 2: Steps for Filing Consolidated Tax Reports - Enterprises must log into the national unified electronic tax bureau to file consolidated tax reports [4]. - The process includes selecting "Comprehensive Information Report" and then "Consolidated Tax Report" [5]. - Users can also search for "Consolidated Tax Report" on the homepage [6]. Group 3: Branch Tax Obligations - The main institution and secondary branches with operational functions must pay corporate income tax locally [11]. - Secondary branches must meet specific criteria to be exempt from local tax payments, such as not having operational functions or being classified as small and micro enterprises [12][13]. Group 4: Tax Distribution Among Branches - The total tax amount is split equally between the main institution and branches, with each branch's share calculated based on revenue, employee salaries, and total assets [16]. - The distribution formula considers three factors with respective weights of 35%, 35%, and 30% [18]. Group 5: Tax Prepayment and Settlement - The main institution must prepay 50% of the corporate income tax within 15 days after the end of each month or quarter [19]. - The remaining 50% is distributed among branches based on their respective shares, which must also be reported locally [20]. - Annual tax settlement must be completed within five months after the fiscal year-end, with adjustments made based on prepayments [22].

Group 1 - The article discusses the tax obligations of companies with branches in different regions, specifically regarding corporate income tax calculations and payments [1][3][4] - It clarifies that branches without legal person status must be included in the parent company's tax calculations and cannot independently enjoy tax reduction policies for small and micro enterprises [3][4] - The article outlines specific conditions under which secondary branches do not need to pay corporate income tax locally, including those recognized as small and micro enterprises or newly established branches [6] Group 2 - It explains that branches located in tax incentive areas, such as those in the western development regions, can benefit from reduced corporate income tax rates, provided they meet certain revenue criteria [4] - The article emphasizes the importance of aggregating the total employment, assets, and taxable income of the parent company and its branches to determine eligibility for small and micro enterprise status [3][4] - It also notes that branches engaged in auxiliary functions and not generating local tax revenue may be exempt from local corporate income tax payments [6]

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].