In addition, it should be noted that the fact that a branch does not independently calculate enterprise income tax does not mean that it does not pay enterprise income tax locally. For most companies, after the settlement of the head office, it needs to be allocated to the branch office according to a certain proportion, and the branch office pays taxes locally.
Legal basis: Article 6 of the Provisional Regulations on the Administration of Tax Collection in People's Republic of China (PRC), a taxpayer engaged in production and operation, carrying out independent economic accounting and having been approved by the administrative department for industry and commerce to start business, shall apply to the local tax authorities for tax registration within 30 days from the date of obtaining the business license. Other units and individuals with tax obligations, except those that do not need to go through tax registration according to the provisions of the tax authorities, shall go through tax registration with the local tax authorities within 30 days from the date when they become legal taxpayers according to the provisions of tax laws and regulations.
Article 8 When applying for tax registration, taxpayers shall submit the application registration report and relevant approval documents, and provide relevant certificates at the same time. The competent tax authorities shall, after examining the reports, documents and certificates listed in the preceding paragraph, register them and issue them with tax registration certificates. The tax registration certificate is for taxpayers' use only and may not be lent or transferred. The contents of tax registration include: the taxpayer's name, address, ownership form, affiliation, mode of operation, business scope and other related matters.