In the field to set up a branch, the branch should be in which place to file tax returns?

A company with a branch in a foreign country, according to the provisions of the tax bureau, need to implement local management, in the branch of the resident tax registration and tax declaration? Taxation

According to the provisions of Articles 15 and 19 of the Law of the People's Republic of China on Administration of Taxation Collection, enterprises and branches set up by enterprises in foreign countries belong to the taxpayers engaged in production and operation, and set up books of accounts in accordance with the laws, administrative regulations and regulations of the State Council departments in charge of finance and taxation.

If the branch belongs to an independent taxpayer, it should set up its own accounting books; if the branch does not belong to an independent taxpayer, its financial affairs will be integrated into the unified accounting and management of the head office, and whether it should set up the relevant auxiliary accounts and ledgers can be determined by the head office.

According to the new Enterprise Income Tax Law of 2008, the branches that do not have legal personality no longer pay enterprise income tax separately, but have the head office to pay in aggregate, but the branches should be in accordance with the head office's income tax allocation table in the location of the prepayment of enterprise income tax. Where the head office does not provide a distribution table, the branch of the full amount of profits made in the place of registration to pay income tax.

The current tax is payable locally.

The VAT regulations provide that branches must be in the same county or city in order for the head office to agree to account for the payment of VAT; branches and head office are not in a region, approved by the State Administration of Taxation or its authorized tax authorities, can be aggregated by the head office to the competent tax authorities in the head office to declare tax.

The turnover tax (value-added tax, consumption tax, business tax) and its additional tax of the branch does not meet the above conditions to be paid in the place of registration.

Do I need to verify the name if I set up a branch in a foreign country?

The establishment of the branch is not required to verify the name, the branch does not require registered capital, does not have legal personality, by its head office to assume legal responsibility.

The process of setting up a branch in the field:

1, name approval notice

2, power of attorney

3, signed by the company's legal representative of the establishment of a branch of the application for registration

4, the articles of association of the head office

5, the shareholders' meeting resolution

6, the board of directors resolution

7, the company Decision on the representative of the documents and identity certificates

8, proof of creditworthiness

9, proof of production and business premises (lease agreement or proof of property rights)

10, special approval documents, licenses

11, shareholders' qualifications, identity certificates

12, other relevant documents and certificates

13, company Establishment of registration audit form

Property company set up a branch in the field

The so-called branch, is relative to the head office. It is not necessary to inject capital or verify the capital. The qualification is that of the head office. Can separate invoices, tax by the branch of the local tax department management, the branch can not set up investors, can not set up a legal representative, is responsible for the system. Specific processing: with the head office of the original business license, tax registration certificate, the original original original copy of the original copy of the original enterprise code certificate, the head office of the qualification documents, the head office of the legal person signed a power of attorney, the person in charge of the letter of appointment, the head office of the legal person, the head office of the company's seal, the head office of the branch of the rental contract for the office space, go to the local administration for industry and commerce for the department. Then go to the tax department for tax registration, technology and quality supervision bureau for enterprise code certificate, the people's bank for account opening license. The whole process is the same as applying for a business license, that is, no capital inspection.

How to set up a branch in the field of catering management limited company

To your head office information and branch of the business address certificate.

You can find an agent to do you do

If you set up a company in Jinan, you want to set up a branch in the field what formalities are required

The key is what nature of the company you have, we have just set up a branch in Taian. The first thing you need to do is to get your hands dirty. You can go to the website of the Bureau of Industry and Commerce in the field to see what is needed. I have the required information here, if you need, you can send a message to me

In the field set up a branch, I would like to ask the branch of the tax can be paid in the head office of the basic account?

Yes, because the branch does not have legal personality, the tax of the branch can be combined with that of the head office.

Beijing's company wants to set up a branch in the field, the account using the Beijing company's account can be, or the branch must set up an independent account

The establishment of a branch in the field, the branch is required to the bank to open an independent company's basic account. Branch tax generally unified accounting by the head office, you can also apply for independent approval. Because of the establishment of the branch procedures, has been provided to the head office documents for registration, so the head office does not need to separately to the relevant administrative departments for the record.

Please ask the company in the field to open a branch, the branch of the staff in which to pay insurance. The head office in Dalian, the branch in Jilin. Thank you

If you set up a branch in the field, the employee's insurance should be paid locally; if there is a head office expatriate, you can pay in the head office

What formalities are required to set up a branch in the field

The foreign registration of the branch, not only to go to the Trade and Industry Bureau for registration, and there are many procedures, the following is a detailed branch of the registration process and the required documents.

First, the name approved:

1. start the company's all shareholders or joint stock limited company of all the promoters signed the application for pre-approval of the name of the branch;

2. Proof of the company's legal personality: by the Administration for Industry and Commerce stamped with the company's "Enterprise Legal Person Business License License" copy (copy the business license with the Business Bureau of a copy of the special copy paper);

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3 . Two photos of the person in charge of the branch, non-local household registration is required temporary residence permit, birth certificate, some places also need to work permit;

4. Contact telephone;

5 . Proof of the company's commissioned agent (power of attorney) and the commissioned person's work permit or a copy of the ID card;

6. The main business scope;

Second, industrial and commercial registration:

1 . Application report: application for registration of branch establishment signed by the chairman of the company or the person in charge of the branch (stamped);

2. Notice of pre-approval of enterprise name;

3. Power of attorney signed by the company;

4. Articles of Association of the company and the establishment of the branch of the document, the board of directors' resolution (signed by all the directors) or resolution of the shareholders' meeting;

5 . . Branch head photo (four), the original ID card and proof of domicile, personal resume (a), temporary residence permit, the original certificate of pending employment;

6. list of employees (18 - 24 years old male military service status certificate, certificate of education for those under the age of 30 years old, etc.);

7. Proof of use of the site (housing lease contract, agreement, some industrial and commercial bureaus to on-site site visits); housing lease contract, agreement term must be more than one year (the term of all directors). Agreement period must be more than one year (with a copy of the title certificate);

8. branch office bearers of the documents and proof of identity;

9. other (such as health certificates, labor certificates, etc.);

10. laws, administrative regulations must be submitted for approval of the project, the approval of the relevant state departments;

11. registration authorities issued by the A full set of registration forms and other materials issued by the registration authority;

Third, with the "Business License for Enterprise Legal Person" for enterprise legal person code certificate;

Fourth, with the "Business License" and "Enterprise Legal Person Code Certificate" to open a bank account;

Fifth, the tax registration certificate (national tax, local tax), apply for invoices;

With the opening of the company (the head office) of the "Taxation Registration Certificate copy (national tax, local tax), branch "business license", "enterprise legal person code certificate", bank account opening certificate, financial personnel related qualifications;

six, statistical certificate;

seven, social security accounts, etc.

The process is indeed very troublesome, there is another way is to register an office in a different place (a little bit of an impact on the operation), but much easier, and only need to be in the Business Bureau or the Foreign Economic Relations Commission. The process is indeed very cumbersome.

It is charged to other receivables.