The head office does not understand the difference between local storage and central treasury when paying enterprise income tax.
The head office pays enterprise income tax, and the income tax of all subsidiaries is paid in principle at the place where the head office is registered, which is generally called on-site warehousing. However, some enterprises will pay part of the income tax in their subsidiaries because of local fiscal revenue problems. When the enterprise income tax is paid in full, the system will automatically divide it into local 40% and central 60%. Don't do anything else, just count the numbers.