How to calculate the income tax distribution ratio of the head office and branches, and the enterpri

According to the 2008 No. 28 document of the State Administration of Taxation, Article 23 The head office shall calculate the proportion of income tax payable by each branch according to the operating income, employee wages and total assets of the branches in the previous year (January to June, and the previous year from July to December), and the weight of the three factors is in order30。

The calculation formula is: the apportionment ratio of a branch, the operating income of the branch, the sum of the operating income of each branch), the total salary of the branch, the sum of the total salary of each branch, the total assets of the branch, the sum of the total assets of each branch).

First, the front. Branches and enterprises such as return to business income tax.

The apportionment ratio is calculated by multiplying the apportionment ratio of a branch by the operating income of the branch.

The sum of the operating income of each branch multiplied by the total salary of the branch The sum of the total salary of each branch multiplied by the total assets of the branch.

The sum of the total assets of each branch.

2. Analyze the details.

The head office has the main body of production and operation.

The second-level branches of the function shall pay the enterprise income tax on the spot. The second-level branch refers to the branch established by the aggregate tax-paying enterprise in accordance with the law and obtaining the registration certificate of the unincorporated business license, and the general hail and hunger institution directly conducts unified accounting and management of its finances, business, personnel, etc.

3. What are the branches that do not pay enterprise income tax on the spot?

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

2. In the previous year, it was recognized as a small and low-profit enterprise.

, its secondary branches do not pay enterprise income tax locally;

3. For the 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 tax registration;

5. The second-level branches established by the tax-paying enterprises outside China without legal personality shall not be assessed and paid on the spot.

The calculation formula is: the apportionment ratio of a branch is equal to multiplying (the sum of the operating income of the branch) plus multiplying (the sum of the total salary of the branch and the total salary of each branch) plus multiplying (the sum of the total assets of the branch and the total assets of each branch).

Legal basis: Enterprise Income Tax Law of the People's Republic of China

Article 1 Within the territory of the People's Republic of China, enterprises and other organizations that obtain income (hereinafter referred to as enterprises) are taxpayers of enterprise income tax, and shall pay enterprise income tax in accordance with the provisions of this Law. This Law does not apply to sole proprietorship enterprises and partnership enterprises.

Article 54 The enterprise income tax shall be paid in advance on a monthly or quarterly basis. Enterprises shall, within 15 days from the date of the end of the month or quarter, submit the prepayment of enterprise income tax return to the tax authorities and pay the tax in advance. The enterprise shall, within five months from the date of the end of the year, submit the annual enterprise income tax return to the tax authorities, and settle the final settlement and settlement of the tax refund due.

When submitting the enterprise income tax return, the enterprise shall attach the financial accounting report and other relevant materials in accordance with the regulations.

The issue of income tax distribution ratio between the head office and branch offices is something that financial personnel must know, otherwise there will be trouble in the annual final settlement. The information about this grand question compiled by Deep Space Network for everyone, let's learn about it together.

According to Article 8 of the Administrative Measures for the Collection and Collection of Enterprise Income Tax for Cross-regional Operations (Announcement No. 57 of 2012 of the State Administration of Taxation), the head office shall declare and prepay 50% of the income tax payable by the enterprise in the current period within 15 days after the end of each month or quarter. The head office shall apportion the other 50% of the income tax payable by the enterprise in the current period among the branches according to the proportion to be apportioned by each branch, and notify each branch in a timely manner; Each branch shall, within 15 days from the end of each month or quarter, declare and prepay its share of income tax on the spot.

If a branch fails to pay income tax in advance according to the amount of tax distribution, resulting in underpayment of tax, the in-charge taxation authority shall impose a penalty on it in accordance with the relevant provisions of the Law on the Administration of Collection, and notify the in-charge taxation authority of the place where the head office is located of the penalty result.

Tax Remittance Procedure.

According to the "Measures for the Administration of Enterprise Income Tax Allocation and Budget of Cross-provincial and Municipal General Branch Agencies" (Cai Shui 2012 No. 40):

1) The prepayment, supplementary payment of taxes, and the investigation and compensation of taxes (including late fees and fines) apportioned by the branches shall be paid to the treasury on the spot, and the tax payment book shall be issued, and the budget subject column shall be filled in according to the nature of the ownership of the enterprise, and the relevant item-level subject names and ** under the corresponding "branch prepaid income tax", "branch final settlement and payment of income tax" and "enterprise income tax investigation and compensation, late payment fines and fines", and the "level" column shall be filled in with "60% of the central government and 40% of the local government".

2) The head office shall pay the tax (including late fees and fines) on the spot by the head office in advance, supplementary payment and check and compensation. The distribution method is **60%, 20% of the income to be distributed in enterprise income tax (tentatively ** income), and 20% of the location of the head office. The tax authority of the head office shall issue a tax payment letter, and fill in the relevant item-level subject names and ** under the "income tax prepaid by the head office", "final settlement and payment of income tax by the head office" and "income from enterprise income tax investigation and compensation, late payment penalty and fine" in the budget subject column according to the nature of enterprise ownership, and fill in "**60%, **20% (to be distributed), and 20% of the local government" according to the above distribution ratio.

After receiving the tax revenue, the state treasury will include 60% of it in the relevant item-level subjects under the ** "Advance Income Tax of the Head Office", "Final Settlement and Payment of Income Tax by the Head Office" and "Income from Enterprise Income Tax Investigation and Compensation, Late Fees and Fines", 20% of which shall be included in the relevant item-level subjects under the "Income to be distributed of enterprise income tax", and 20% of them shall be included in the relevant item-level subjects under the local "Prepayment of Income Tax by the Head Office", "Final Settlement and Payment of Income Tax by the Head Office" and "Income from Investigation and Compensation of Taxes, Late Fees and Fines of Enterprise Income Tax".

3) The tax authorities where the head office and branch offices are located shall issue a letter of income refund and handle the refund in accordance with the regulations. The budget items of the income refund form shall be filled in according to the nature of enterprise ownership, and the budget level shall be filled in according to the level of the original payment.