Personal income tax is a kind of income tax levied by the state on the income of its own citizens, individuals living in its own territory and overseas individuals from its own country. So how does the head office pay a tax for the branch? The following network xiaobian answers for you, hoping to help you. My company has three subsidiaries, but the employee relations are all in the head office. At present, the personnel seconded by the head office work in the branch office, and the wages and personal income tax withheld and remitted are paid by the head office first, and then transferred back to the head office by the branch office. How to withhold personal income tax for such an operation? According to Article 4 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Interim Measures for Withholding and Paying Individual Income Tax (Guo Shui Fa [1995] No.65), the withholding agent shall withhold and pay individual income tax on the following income obtained by individuals: (2) income from contracted operation and lease operation of enterprises and institutions; (3) Income from remuneration for labor services; (4) Income from remuneration; (5) Income from royalties; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income; (ten) other income determined by the financial department of the State Council. Article 5 stipulates that when withholding agents pay taxable income (including cash, physical objects and securities) to individuals, regardless of whether the taxpayer belongs to his own unit or not, he shall withhold and remit his due personal income tax. According to the above provisions, in accordance with the provisions of the current individual income tax law, if the head office distributes the above income to employees, it shall withhold and remit the individual income tax for employees. The above is the relevant knowledge compiled by Bian Xiao for everyone. I believe you have a general understanding through the above knowledge. If you encounter more complicated legal problems, please visit the website for online consultation with lawyers.