Is it necessary to pay tax when transferring from the head office to the branch office?

No need. 1. Income tax of head office and branches. In accordance with the provisions of tax laws and regulations, trans-regional operations (referring to trans-provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning) set up operating institutions and places without legal person status, and enterprises implement the enterprise income tax collection and management measures of "unified calculation, hierarchical management, local prepayment, summary liquidation and financial transfer".

"On-site advance payment" means that the head office and branches declare the advance payment of enterprise income tax to the local competent tax authorities on a monthly or quarterly basis.

2. Do not operate across regions, do not implement "on-site prepayment" of enterprise income tax, and do not make final settlement and payment at the place where the branch is located (unless otherwise stipulated in the tax law).

3. If the tax is paid in advance, the advance payment of enterprise income tax of the head office and branches shall be paid on the spot by the head office and branches on a monthly or quarterly basis according to the distribution method of advance payment stipulated by law and the actual profit of the current period.

If it is difficult to pay in advance according to the actual profits within the prescribed time limit, the head office and branches may, with the approval of the competent tax authorities where the head office is located, pay enterprise income tax in advance on the spot according to112 or 1/4 of the taxable income of the previous year.

4. 50% of the enterprise income tax paid in advance by the head office and branches shall be shared by the branches and 50% shall be paid in advance by the head office.

Can I pay the branch tax at the head office? Through the relevant introduction materials summarized above, I believe everyone knows that if a branch company has the qualification of independent accounting, then the personal income tax of the branch company does not need to be declared in the head office, otherwise it can still be declared in the head office.