Does the branch need to do accounting and tax returns?

Legal analysis: whether a branch needs to conduct accounting and tax declaration mainly depends on whether the branch has independently applied for a business license. If you have an independent business license, both VAT and income tax should be declared independently. If there is no independent business license, the value-added tax should be declared by the drawer (that is, the drawer on the invoice belongs to the head office, and the head office declares it), and the income tax depends on whether the branch company has independent accounting. If not, it will be declared by the head office.

Legal basis: Article 7 of the Law of People's Republic of China (PRC) on Tax Collection and Administration, taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of tax returns determined by tax authorities in accordance with the provisions of laws and administrative regulations. Withholding agents must truthfully submit the tax withholding and collecting report forms and other relevant materials required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of declaration determined by the tax authorities in accordance with the provisions of laws and administrative regulations.