If the head office has no income and the branch office has, whether both parties have to bear the co

1. First of all, it is necessary to see whether the head office and the branch are independent legal entities, if they are independent legal entities registered in the Industrial and Commercial Bureau, then it is necessary to draw a clear line of expenses.

2. In that way, the economic business of both parties can only be posted in the current account, and the income, taxes and expenses must be strictly demarcated. If the branch office is your wholly owned subsidiary, you can participate in the distribution of its net profits with the rights of the owner. Hereby!

A branch office is not an independent legal entity and only bears limited tax obligations (generally only the turnover tax is paid independently, and the income tax is paid by the head office). The profits and losses incurred by the branch should be calculated together with the head office, i.e"Consolidated statements"and pay income tax.

China's tax law also stipulates that there are two forms of income tax payment by the company's subordinate branches: one is to declare and pay taxes independently; The first is to merge into the head office to collect taxes. The form of tax payment depends on the nature of the company's subordinate branches --- whether it is an independent taxpayer of enterprise income tax.

Whether a branch is defined as an income tax payer or not should be defined according to three aspects:

1. Open a settlement account in a bank.

2. Independently establish account books and prepare financial accounting statements.

3. Calculate profit and loss independently.

The above is the requirement of independent accounting, as long as the three conditions are met, the tax will be treated as an independent enterprise income tax taxpayer, and the branch that does not meet the three conditions can be accounted for in a unified manner.

The capital transfer between the branches of the head office is not subject to tax, and the losses of the branch can be offset by the profits of the parent company when the branch and the parent company are aggregated to reduce the tax liability. When the tax rate of the income of the branch is higher than the tax rate of the location of the head office, the overall tax burden of the head office can be reduced by summarizing the tax payment.

Take a branch office, for example; I do a current account with the head office (income transferred out). The branch does sales normally.

Main features:1A branch office is established by the head office in accordance with the law, and the main business activities of the branch are completely decided by the head office, and the branch generally carries out business activities in the name of the head office and according to its entrustment.

2.The branch office does not have its own independent property, and all the assets of the branch belong to the head office. The branch and the head office are accounted for in a unified manner in the economy, and the property actually in their possession and use is part of the property of the head office and is included in the balance sheet of the head office.

3.A branch office is not a company, and its establishment does not need to follow the procedures for the establishment of a company, but can be established after completing simple registration and business procedures.

4.The branch does not independently bear civil liability, and there is no board of directors and other forms of corporate business decision-making and business execution organs, and the head office is liable for the debts of the branch.

5.A branch office does not have its own independent name and articles of association, but can only use the same name and articles of association as the head office.

The rent, utilities, and communication expenses of the branch are all included in the head office (the invoice is issued to the head office), and this is no problem.

At the end of the year, the branch will be subject to tax review, will the tax be punished? - There will be no penalty for taxation. If the expenses are reduced, you will only pay more corporate income tax, and nothing else.

Is there a workaround? - No need to solve it. It's okay.

According to what you said, the situation is actually very simple, you think it is complicated. Because your rent, utilities, and communication bills themselves are the name of the head office. Even if the tax office comes to audit the accounts.

You don't say who knows the cost of the branch, the tax bureau comes to the tax audit. Just see if you have a blank slip of paper in your account. It also depends on whether your accounts are in order.

It has nothing to do with the question you mentioned above. It's okay.

How to account for the income and cost of the branch transferred out of the head office to the branchAnswer: Take the branch as an example.

I do a current account with the head office (income transferred out).

The branch does sales normally.

Article 50 of the Enterprise Income Tax Law of the People's Republic of China.

Except as otherwise provided by tax laws and administrative regulations, resident enterprises shall be registered in the place where the enterprise is registered as the place of tax payment; However, if the place of registration is overseas, the place where the actual management agency is located is the place of taxation is the disadvantage. If a resident enterprise establishes a business establishment within the territory of China that does not have the status of a legal person, it shall calculate and pay the enterprise income tax of the bureau in a consolidated manner.

Article 14 of the Company Law of the People's Republic of China.

A company can set up a branch office. To establish a branch, it shall apply to the company registration authority for registration and obtain a business license if it is omitted. A branch office does not have legal personality, and its civil liability is borne by the company.

A company may establish a subsidiary, which has the status of a legal person and independently bears civil liability in accordance with the law.

It mainly depends on the nature of your branch. In the case of a branch office, the income must be included in the income of the head office, because the branch itself does not have legal personality. Of course, in terms of accounting, the branch can also be used as an accounting entity, but it cannot be an independent entity and can only be in the name of the head office.

If it is a subsidiary, it is an independent legal person, which can be accounted for separately, and the income of the subsidiary can be included in the separate accounting.

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Is there only a cost in the branch office, but no revenue line?

OK. Because the income tax is a corporate income tax, the income tax of the branch is paid uniformly in the head office.

Whether a branch office is included in costs or expenses depends on the head office. In terms of accounting, it must be done in accordance with the requirements of the head office, and the accounting of the head office must be consistent with that of the head office, so as to summarize. In general, direct service personnel are included in the cost, and management personnel are included in the cost. The premise is to be consistent with the head office.

If the branch is an independent legal person, it should not operate in this way, and the income and expenses do not match. The tax department failed to pass the tax inspection of the branch. If the branch office is not an independent legal person, the labor wages incurred by it shall be consolidated into the accounting of the head office.

The income from the contract signed by the branch search key division can be transferred to the head office. A company can set up a branch office. To establish a branch, it is necessary to apply for registration with the company registration authority and obtain a business license.

The branch does not have the legal personality of the company, and its civil liability shall be borne by the company. According to Article 52 of the Interpretation of the Supreme People's Court on the Application of the Civil Procedure Law of the People's Republic of China, a branch registered in accordance with the law belongs to:"Other organizations"。"Other organizations"It refers to an organization that is legally established and has a certain organizational structure and property, but does not have the status of a legal person.