Are the investors in the branch the same as those in the head office?

Although the income tax was paid in advance on the spot, it was not actually enjoyed.

Because the current proportional distribution table is to calculate the income tax payable by the head office and then distribute it to the branches, instead of combining the profits of the head office.

Even so, by the end of the year, it will be settled according to the profit of the head office, which is actually settled according to the tax rate of the head office.