The enterprise income tax of foreign funded branches is paid in the national tax or the local tax

Enterprises that apply for business licenses after January 1, 2009 shall pay enterprise income tax at the local tax if they are taxpayers who pay business tax; If it is a taxpayer who pays VAT, the corporate income tax is in the national tax.

Among the new enterprise income tax payers since 2009, the enterprise income tax of enterprises that should pay VAT is managed by the State Administration of Taxation; The enterprise income tax of enterprises subject to business tax is administered by the local taxation bureau.

Paragraph 4 of Article 2 of the document stipulates that enterprises that pay both value-added tax and business tax shall, in principle, determine the attribution of collection and management according to the type of turnover tax payable by the main business that they self-declare at the time of tax registration; If the main business cannot be determined at the time of tax registration, the first business indicated in the industrial and commercial registration shall prevail; Once confirmed, it will not be adjusted in principle.

Ask the tax officer, and use the tax bureau as the standard.

The steps for foreign companies to pay taxes in China are:

1. After obtaining the business license, the taxpayer shall apply to the in-charge tax authorities for tax registration according to the regulations, and the tax authorities shall issue the tax registration certificate;

2. Taxpayers shall make tax declarations to the competent tax authorities on time and truthfully, and submit relevant statements and materials in accordance with the regulations;

3. Taxpayers shall conduct tax self-examination in accordance with the requirements of the tax authorities, and shall be obliged to accept regular or irregular inspections by the tax authorities.

[Legal basis].

Article 31 of the Law of the People's Republic of China on the Administration of Tax Collection.

Taxpayers and withholding agents shall pay or release taxes within the time limit determined by laws and administrative regulations or by tax authorities in accordance with the provisions of laws and administrative regulations. If a taxpayer has special difficulties in renting a tour and is unable to pay the tax on time, the taxpayer may postpone the payment of the tax with the approval of the State Taxation Bureau and the local taxation bureau of the province, autonomous region or municipality directly under the Central Government, but the maximum shall not exceed three months.

Article 36.

The business dealings between an enterprise or a foreign enterprise established within the territory of China to engage in production or business operations and its affiliated enterprises shall be subject to the collection or payment of prices and fees in accordance with the business dealings between independent enterprises; If the taxable income or income is reduced by not collecting or paying the price or fee in accordance with the business transactions between independent enterprises, the tax authorities have the right to make reasonable adjustments.

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The head office of the branch shall be in accordance with the provisions of the tax bureau, and shall carry out territorial management, go through tax registration and tax declaration at the location of the branch.

How to pay taxes locally for branches of the head office abroad.

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The head office of the branch shall be in accordance with the provisions of the tax bureau, and shall carry out territorial management, go through tax registration and tax declaration at the location of the branch.

Legal basis: Article 164 of the Company Law of the People's Republic of China stipulates that a company shall prepare a financial accounting report at the end of each accounting year and be audited by an accounting firm in accordance with the law.

The financial accounting report shall be prepared in accordance with the laws, administrative regulations and the provisions of the financial department.

The head office is overseas.

Yes, dear, the head office is overseas, and the branch is not an independent legal person, so it cannot pay taxes independently.

Does the branch need to pay other taxes locally?

Pro, the branches set up in some areas have to pay taxes if they have income, and they don't have to pay taxes (income tax) if they don't have income, but they also have to pay income tax according to the expenses if they have no income, and if they apply for invoices locally, they must pay taxes locally.

According to the second paragraph of Article 15 of the Notice of the State Administration of Taxation on Printing and Distributing the Interim Measures for the Administration of Income Tax Withholding at Source for Non-resident Enterprises (Guo Shui Fa 2009 No. 3), if the two parties to the equity transfer transaction are non-resident enterprises and the transaction is overseas, the non-resident enterprise that obtains the income shall declare and pay taxes to the competent tax authority where the domestic enterprise where the equity is transferred shall be declared and paid by itself or by entrusting a person. The domestic enterprise whose equity is transferred shall assist the tax authorities in collecting and paying taxes to the non-resident enterprise.

Article 17 stipulates that if a non-resident enterprise fails to declare and pay enterprise income tax in accordance with the provisions of Article 15 of these Measures, and the competent tax authority of the place where the tax declaration and tax payment is made shall order it to pay within a time limit, and if it fails to pay within the time limit, the competent tax authority of the place where the tax declaration and tax payment is made may collect and verify the relevant information of the non-resident enterprise's other income items and its payers (hereinafter referred to as other payers) within the territory of China, and issue a Notice of Tax Matters to the other payers, from the amounts payable by the other payers. Recover the tax payable and late payment penalty of the non-resident enterprise.

1. Tax rate for the transfer of domestic equity by overseas enterprises.

Article 19. The taxable income of non-lenient resident enterprises shall be calculated in accordance with the following methods when they obtain the income specified in paragraph 3 of Article 3 of this Law:

1. The full amount of the income from equity investment income such as dividends and bonuses, as well as the income from interest, rent and royalties, shall be the taxable income;

2. The income from the transfer of property shall be the taxable income based on the balance of the full amount of income after deducting the net value of the property.

3. For other income, the taxable income shall be calculated with reference to the methods specified in the preceding two items.

Article 26.

The following income of the enterprise is tax-exempt.

1. Interest income from treasury bonds;

2. Dividends, bonuses and other equity investment income between qualified resident enterprises.

3. A non-resident enterprise that has established an institution or place in China obtains dividends, bonuses and other equity investment income from the resident enterprise that is actually connected with the institution or place;

4. Income of eligible non-profit organizations.

Article 57.

Enterprises that have been approved for establishment before the promulgation of this Law, in accordance with the provisions of the tax laws and administrative regulations at that time, enjoy the preferential treatment of low tax rates, in accordance with the provisions of the law, they can gradually transition to the tax rate specified in this law within five years after the implementation of this law; Those who enjoy regular tax reduction and exemption may continue to enjoy the preferential treatment after the implementation of this Law until the expiration of the period in accordance with the provisions of the law, but if they have not yet enjoyed the preferential treatment because they have not made a profit, the preferential period shall be calculated from the year in which this law takes effect.

In the specific areas set up by law for the development of foreign economic cooperation and technological exchanges, as well as the newly established high-tech enterprises that need to be supported by the state in the areas where the special policies of the above-mentioned regions have been stipulated, they can enjoy transitional tax incentives, and the specific measures shall be stipulated by the law.

Other encouraged enterprises that have been determined by the state can enjoy preferential tax reduction and exemption in accordance with the regulations.

The state tax referred to by foreign-funded enterprises refers to a kind of enterprise income tax levied on the production, business income and other income of foreign-invested enterprises in China, as well as the income derived by foreign enterprises in China. A foreign investor is a resident enterprise in China when it is established in accordance with the laws of the PRC and when it is established in a foreign country and when the actual management is in China.

Income from production and business operations and other income in China. It includes the income from production and operation and other non-operating income engaged in industry, mining, transportation, agriculture, forestry, animal husbandry, fishery, animal husbandry, animal husbandry, agriculture, commerce, services and other industries.

Obtain ** income from investment in China. Including dividends or shared profits from enterprises in China; Interest on deposits, loans, advances, deferred payments, etc., obtained from the territory of China, rent obtained from leasing property to tenants in China, and income derived from the provision of various patent rights, know-how, copyrights, trademark rights, etc. used in China.

The total income of foreign-invested enterprises and institutions and establishments established by foreign enterprises in China to engage in production and operation in each tax year, after deducting costs, expenses and losses, shall be the taxable income. That is: income tax payable = taxable income tax rate.

Foreign-funded enterprise income tax refers to a kind of enterprise income tax levied on the production, business income and other income of foreign-invested enterprises in China, as well as the income of foreign enterprises derived from sources in China. It can be seen that a foreign investor is a resident enterprise in China when it is established in accordance with Chinese law and when it is established in a foreign country and when it has an actual management office in China. It is a non-resident enterprise established in a foreign country, the actual management institution is abroad, and there is a ** income in China.

Resident enterprises shall pay enterprise income tax on their income within and outside China, at a rate of 25%.

If a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax at a rate of 25% on the income obtained by the establishment or place in China, as well as the income that occurs outside China but is actually connected with the institution or place established by the non-resident enterprise.

If a non-resident enterprise has not established an institution or place in China, or has established an institution or place but the income obtained has no actual connection with the institution or place it has established, it shall pay enterprise income tax on its income in China at a rate of 10%, and the tax shall be withheld and paid by the payer at the time of each payment.

If the resident enterprise is a high-tech enterprise, the income tax rate is 15%, and if the resident enterprise is a small and low-profit enterprise, the income tax rate is 20%.

Cai Shui [2019] No. 13 Article 2: For the part of the annual taxable income of small and low-profit enterprises that does not exceed 1 million yuan, it shall be included in the taxable income at a reduced rate of 25%, and the enterprise income tax shall be paid at the rate of 20%; For the part of the annual taxable income exceeding 1 million yuan but not exceeding 3 million yuan, it shall be included in the taxable income at a reduced rate of 50%, and the enterprise income tax shall be paid at the rate of 20%. Foreign-funded enterprise income tax refers to a kind of enterprise income tax levied on the production, business income and other income of foreign-invested enterprises in China, as well as the income of foreign enterprises derived from sources in China.

It can be seen that when a foreign investor is established in China in accordance with the laws of the PRC and when the actual management is established in a foreign country, it is a resident enterprise in China. It is a non-resident enterprise established in a foreign country, the actual management institution is abroad, and there is a ** income in China.

Therefore, foreign companies will open a branch in China and file tax returns separately.

I don't know much either. Isn't it said that there is a division of national tax and local tax? There may be preferential policies for foreign taxes abroad.

It may only be equivalent to the domestic land tax. Or, you return it to the company in a certain form. There must be benefits, otherwise why would you go abroad to open a company?

It is definitely profitable to open a business outside, but you also have to give others a little benefit. Although it was a foreign country that created the collective skin. But overall, I still made money outside.

When it comes to money, it is good for the business, and it will definitely be good for the country. In favor of this business in the country of the country.

According to the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection and Collection and the Notice on Issues Concerning the Deduction of Outstanding Taxes from Tax Refunds, when a taxpayer has both tax refundable and tax arrears, the tax authorities may first offset the tax refund payable and interest against the outstanding taxes. According to Article 11 of the State Administration of Taxation No. 79 2009, if the taxpayer prepays the enterprise income tax in excess of the tax payable in the tax year, the in-charge tax authorities shall handle the tax refund in a timely manner in accordance with the relevant regulations, or offset the enterprise income tax payable in the next year after the taxpayer's consent. According to the Law on the Administration of Tax Collection, the tax authorities shall refund the tax paid by the taxpayer in excess of the tax payable immediately after discovery.

Consult the tax authorities for details.

I don't know much about other tax laws, so let's explain it to you according to the idea of our country's tax law.

Nowadays, most countries will require foreign companies to pay taxes on the income earned in their own countries, so take our country as an example of income earned outside the country. If the overseas branch has paid income tax in accordance with the local tax law, then when calculating in China, its domestic and foreign income will be combined and the tax payable by the enterprise will be calculated according to the tax law of China. Then the part that has been paid overseas will be deducted, that is, the enterprise is required to make up the tax that should be paid in accordance with China's tax law.

As for the problem that sometimes the full credit cannot be fully credited, it is because the tax rate abroad is higher than that in China, we do not charge more, but we do not compensate.

According to the principle of domicile of tax jurisdiction, the Chinese tax law stipulates that the income of a foreign-invested enterprise from its overseas branches in China shall be consolidated into the income of its head office in China for aggregate taxation. However, the country where the branch is located has already levied income tax on the income of the branch in accordance with the principle of tax jurisdiction and place of income, which leads to the issue of international double taxation on the same income.

In order to avoid double taxation with other countries on the same income of the same taxpayer, the Income Tax Law on Foreign-invested Enterprises and Foreign Enterprises makes the following provisions on the implementation of tax credits:

First, the income of the joint venture and its branches in China and the income tax that has been paid abroad can be deducted from the income tax payable by the head office with the tax payment certificate; However, the amount of credit shall not exceed the amount of tax payable on foreign income calculated at the tax rate prescribed by the Chinese tax law.

Second, if there is a double taxation agreement between China** and a foreign country**, the income tax credit shall be handled in accordance with the provisions of the agreement.