Q：
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Do secondary branches of consolidated tax paying enterprises, that do not have the main production and operation functions and do not pay value-added tax or business tax locally for product after-sales service, internal research and development, warehousing, etc share and pay corporate income tax locally?
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A：
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Not sharing and paying corporate income tax on site.
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Q：
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Do the secondary branches of a small low-profit enterprise recognized as such in the previous year share and pay corporate income tax locally?
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A：
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Not sharing and paying corporate income tax on site.
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Q：
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Will the newly established secondary branch share and pay corporate income tax locally in the year of establishment?
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A：
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Not sharing and paying corporate income tax on site.
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Q：
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Do the secondary branches that were abolished in the same year share and pay corporate income tax locally?
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A：
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Secondary branches that were abolished in the same year will not share and pay corporate income tax from the corporate income tax prepayment period which the date of cancellation of tax registration falls within.
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Q：
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Do secondary branches without legal personality established by consolidated tax paying enterprises outside of China share and pay corporate income tax locally?
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A：
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Not sharing and paying corporate income tax on site.
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FAQ
