Why do branches have 25 tax points?

The branch company needs to pay 25 tax points because according to the provisions of China's tax law, as a subsidiary of the head office, its profit part needs to pay enterprise income tax at the tax rate stipulated in the tax law.

At present, the general tax rate of enterprise income tax in China is 25%, that is, 25 cents is paid for every yuan of profit. Therefore, as an independent economic entity, branches need to pay corresponding taxes in accordance with the provisions of the tax law.

Does the branch have independent legal personality?

The branch does not have independent legal person status, and it belongs to the subsidiary of the head office. Branches are not legally and economically independent, and the responsibilities and debts are borne by the head office. The legal representative of a branch is stipulated in the articles of association, usually the chairman, executive director or manager, and needs to be registered. Change of registration is required when the legal representative changes.