How to deal with the overpayment of corporate income tax by cross regional branches? 20

It is best to consult the tax collector for this question, which varies from region to region. By the way, the tax collector should take care of it. To do finance, look at the opportunity cost. If you get 2000 out to make a dot, you can also earn 1000, and at the same time earn a favor.

The income tax of the head office is generally paid in advance by the branch and paid by the head office, and it is necessary to apply to the tax authorities before the end of March.

The special manager just started to let the branch credit is not in line with the regulations: because the income tax prepayment return: the prepayment of enterprise income tax is automatically generated, only in the current year's prepayment of income tax will be automatically generated, therefore, you can declare the deduction by yourself is not feasible, that only let you write an application, in your (branch) year-end final settlement of the credit, but the branch only prepaid enterprise income tax, and can not settle the income tax, according to the provisions of the tax law, at the end of the year, by the head office final settlement and payment of income tax, so, This will not work either.

The enterprise income tax of the head office is distributed by the national treasury where the head office is located and the branch office is located in proportion to the respective amount of storage, and is included in the amount of the local tax authority in the current year.

Enterprise income tax is a corporate tax system, only legal person enterprises pay enterprise income tax, and branches do not have legal personality, so it only prepays enterprise income tax, and the year-end final settlement, and the credit or refund of overpayment are carried out in the name of the head office.

If you pay more, you must be refunded or deducted, because the tax authorities are not allowed to overcharge or undercharge taxes.

If the head office and branch office are in the same city, the corporate income tax does not need to be apportioned by the head office to the branch.

The head office and the branch office are in the same city, and the branch does not need to do pure accounting treatment, but the income tax is calculated after the head office consolidates the income statement. Generally speaking, if it is a branch in the same region, it does not need to be accounted for independently, and it can be merged into the head office for accounting. The invoice is generally issued in the name of the head office.

If it is accounted for independently, the non-write-off needs to be allocated to the branch.

If it is not a single collapse of the world lease accounting, it can be apportioned to the branch.

The Ground Cluster has nothing to do with the Trillion District.

If the head office and the branch office are in the same city, the branch does not need to do accounting treatment, but the income tax is calculated after the head office consolidates the income statement. Generally speaking, if it is a branch in the same region, it does not need to be accounted for independently, and it can be merged into the head office for accounting. The invoice is generally issued in the name of the head office.

For the aggregate payment of income tax shared by the head office and branch enterprises, the specific provisions of the Enterprise Income Tax Law are as follows:

1.In accordance with the Measures for the Administration of Enterprise Income Tax Allocation and Budget of Cross-provincial and Municipal General Branch Offices (Cai Shui [2012] No. 40): 50% of the shared level shall be paid to the treasury by each branch on the spot; 25% will be paid to the treasury by the head office on the spot; The remaining 25 per cent is paid in full and on the spot into the organization's treasury.

If the applicable tax rate of the head office and branch office is inconsistent, the taxable income shall be calculated according to the applicable tax rate respectively.

2.Shared intra-provincial summary payment. Specifically, it is divided into the summary payment of local shared provincial income, and the summary payment of local shared municipal and county-level income.

Local tax authorities basically refer to the Announcement No. 57 of 2012 of the State Administration of the People's Republic of China, and the enterprises whose local share of enterprise income tax is the provincial income are still paid in full by the head office and are not apportioned. Due to the inconsistent policies of various places, the specific policy caliber should consult the local competent tax authorities.

Corporate income tax

Enterprise income tax is a tax levied on the production and operation income and other income of domestic enterprises and business units in China. The range of taxpayers is larger than corporate income tax. Enterprise income tax payers refer to all domestic-funded enterprises or other organizations within the territory of the People's Republic of China that implement independent economic accounting, including the following 6 categories:

1) state-owned enterprises;

2) collective enterprises;

3) private enterprises;

4) Associates;

5) Joint-stock enterprises;

6) Other organizations with production and business income and other income. The object of enterprise income tax is the income obtained by the taxpayer. It includes income from the sale of goods, income from the provision of services, income from the transfer of property, income from dividends and dividends, income from interest, income from rent, income from royalties, income from receiving donations and other income.

Enterprise income tax refers to an income tax levied on enterprises (resident enterprises and non-resident enterprises) and other organizations that obtain income within the territory of the People's Republic of China on their production and operation income. As an enterprise income tax payer, you should pay enterprise income tax in accordance with the Enterprise Income Tax Law of the People's Republic of China. However, sole proprietorships and partnerships are excluded.

No, the corporate income tax is calculated and paid in the same city.

Can. The specific regulations are as follows:

Hope it helps.

Apportionment or non-apportionment is based on the actual situation of the head office. If apportionment is required, there is no geographical restriction on the head office.

Announcement of the State Administration of Taxation on Printing and Distributing the Administrative Measures for the Collection and Collection of Enterprise Income Tax for Cross-regional Operations (Announcement No. 57 [2012] of the State Administration of Taxation).

Article 3 The enterprise income tax collection and management measures of "unified calculation, hierarchical management, local prepayment, general liquidation of remittances and financial adjustments" shall be implemented by the enterprises that pay taxes in aggregate

1) Unified calculation refers to the unified calculation of all taxable income and tax payable by the head office, including each branch that does not have legal person status to which the tax-paying enterprise belongs.

2) Hierarchical management means that the in-charge taxation authorities where the head office and branches are located have the responsibility to administer the enterprise income tax of the local institutions, and the head office and branches shall respectively accept the management of the competent tax authorities where the institutions are located.

3) Local prepayment means that the head office and branch offices shall, in accordance with the provisions of these Measures, declare the prepayment of enterprise income tax to the local competent tax authorities on a monthly or quarterly basis.

4) Consolidated liquidation refers to the fact that after the end of the year, the total liquid distribution agency will uniformly calculate the annual taxable income and income tax payable of the tax-paying enterprise, and deduct the enterprise income tax that has been prepaid in installments by the head office and branches in the current year, and refund the excess and make up for the deficiency.

5) Fiscal adjustment refers to the Ministry of Finance regularly adjusts the income to be distributed from the aggregate tax enterprise income tax paid into the national treasury to the local treasury in accordance with the approved coefficient.

Article 4 The head office and the second-level branches with the main production and operation functions shall pay the enterprise income tax on the spot.

Second-level branch refers to the branch established by the aggregate tax-paying enterprise in accordance with the law and obtaining the business license (registration certificate) of an unincorporated person, and the head office directly conducts unified accounting and management of its finances, business, personnel, etc.

Article 5 The following second-level branches shall not pay enterprise income tax on local apportionment:

1) The second-level branches of the enterprise that do not have the main production and operation functions and do not pay value-added tax and business tax in the local area shall not pay the enterprise income tax on the spot for the internal auxiliary branches of the enterprise such as after-sales service, internal research and development, warehousing, etc.

2) If it is recognized as a small and low-profit enterprise in the previous year, its secondary branches shall not pay enterprise income tax on the spot.

3) For newly established secondary branches, the enterprise income tax shall not be assessed and paid locally in the year of establishment.

4) The second-level branches that are cancelled in the current year shall not pay the enterprise income tax on the spot from the prepayment period of the enterprise income tax on the date of cancellation of the tax registration and burial.

5) The second-level branches established by the tax-paying enterprises outside China that do not have the status of legal persons shall not be assessed and paid on the spot.

As we all know, paying taxes is the legal obligation of enterprises, and enterprises must pay the corresponding corporate income tax. 1. Taxpayers of enterprise income taxThe taxpayers of enterprise income tax refer to all domestic-funded enterprises or other organizations within the territory of the People's Republic of China that implement independent economic accounting, including the following six categories: state-owned enterprises, collective enterprises, private enterprises, joint ventures, joint-stock enterprises, and other organizations with production and operation income and other income.

1. Enterprises refer to enterprises registered and registered according to the national regulations of Chimu. "Other organizations with income from production and operation" and other income refer to public institutions, social groups, and other organizations that have been approved by the relevant state departments and registered and registered in accordance with law, and have income from production and business operations. Independent economic accounting refers to the ability to open a settlement account with a bank at the same time; Independently establish account books and prepare financial and accounting statements; Calculate conditions such as profit and loss independently.

2. Sole proprietorship enterprises and partnership enterprises do not use this law, and these two types of enterprises can levy individual income tax to avoid double taxation. 2. Enterprise income tax rate: The corporate income tax rate is a proportional tax rate of 25%. The original "Interim Regulations on Enterprise Income Tax" stipulates that the enterprise income tax rate is 33%, and there are two preferential tax rates, the annual taxable income of 3.1 million yuan, the tax rate is 27%, and the taxable income below 30,000 yuan is 18%; The tax rate for high-tech enterprises in special zones and high-tech development zones is 15%.

The income tax rate for foreign-funded enterprises is 30%, and the local income tax rate is 3%. The new income tax law stipulates that the statutory tax rate is 25%, which is the same for domestic and foreign-funded enterprises, 15% for high-tech enterprises that need to be supported by the state, 20% for small and low-profit enterprises, and 20% for non-resident enterprises. Income tax payable by the enterprise = taxable income for the current period * taxable income at the applicable tax rate = total income - amount of allowable deductions.

3. How to pay the enterprise income tax of the branch 1. If the head office and the branch office are not in the same county (city), they shall declare and pay taxes to the competent tax authorities of their respective locations; With the approval of the competent financial and taxation authorities or the financial and taxation authorities authorized by them, the head office may make a summary declaration and tax payment to the competent tax authority where the head office is located. 2. Therefore, if the branch has gone through the tax registration, it is an independent VAT taxpayer and should separately declare and pay the VAT on the socks. If the tax registration is not completed with the approval of the competent financial and tax authorities or the financial and tax authorities authorized by them, the VAT shall be paid by the head office.

To sum up, a branch office shall declare and pay taxes to the competent tax authority where it is located, and if approved by the relevant part, the head office can remit the tax declaration to the competent tax authority where the head office is located.

Summary. Hello, the cross-regional prepayment of enterprise income tax by the branch cannot be paid at the end of the year. According to the Enterprise Income Tax Law of the People's Republic of China and its relevant provisions, when an enterprise operates across regions, it is necessary to calculate the enterprise tax burden according to the attribution of the income items.

Therefore, when an enterprise prepays enterprise income tax across regions of a branch, it should calculate the tax burden separately according to the place of attribution and prepay it on time respectively. <>

Hello, the cross-regional prepayment of enterprise income tax by the branch cannot be paid at the end of the year. According to the Enterprise Income Tax Law of the People's Republic of China and its relevant provisions, when an enterprise rotates and operates across regions, it is necessary to calculate the enterprise tax burden according to the attribution of the income items. Therefore, when an enterprise prepays enterprise income tax in a cross-regional branch, it should calculate the tax burden separately according to the place of attribution, and pay it in advance on time.

Hello, in the annual tax settlement, the enterprise can summarize the tax that has been prepaid by each branch, make a comprehensive calculation, and then combine with other deductible items to calculate the tax payable on the consolidated income. It should be noted that if the relevant deadline is involved, the declaration and payment of taxes should not be delayed in accordance with the relevant regulations. <>