If the branch conducts independent accounting, it mainly pays business tax in local tax;
If the branch has no independent accounting, according to Article 7 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax, if a taxpayer concurrently engages in non-VAT taxable items, it shall separately account for the sales of goods or taxable services and the turnover of non-VAT taxable items; If it is not accounted for separately, the sales of goods or taxable services shall be approved by the competent tax authorities. "It is stipulated to pay value-added tax.