It is a common problem in the accounting work whether the branch company should carry out tax registration. Branches generally do not have the qualification of enterprise legal person, and their civil liability shall be borne by the head office. This article is for each branch to do a tax registration related introduction, with Linyi accounting training editor together to understand it!
In accordance with the relevant provisions of the administrative measures for tax registration, enterprises and branches have established the provisions for tax administration, detailed rules for implementation and the present law for the tax registration of enterprises in other places, banks engaged in production and operation, individual industrial and commercial households, and public institutions engaged in production or operation in accordance with the law.
What materials should be prepared for tax registration?
1. Original business license, tax registration certificate and basic account opening permit of the head office
2. Branch business license original and duplicate in duplicate
3. Business license, tax registration certificate and basic account opening permit of the head office in duplicate
4. There is no relevant identification certificate and seal of the legal person branch (person in charge)
What should enterprises pay attention to in tax registration?
1、 When changing the name, registration type, legal representative, accounting method and address of a taxpayer, tax clearance and check shall be carried out according to different situations.
Second, if the general taxpayer changes the organization code, it shall fill in the application form for qualification of general VAT taxpayer in accordance with the regulations. Among them, the column of "reasons for application" includes the changed items, the column of "remarks" includes the changed items, and the general taxpayer is re determined. If the content of tax registration is the qualification certificate of general taxpayer, the qualification certificate of general taxpayer shall be changed at the same time.
Third, it also needs special attention. If the CTAIS content of all export enterprises' tax refund (Exemption) procedures changes, and the relevant import and export business is changed, the conclusion should also be filled in the export tax refund (Exemption) is that the change application form or "export enterprises' tax refund account confirmation" and related forms, and the import and export business of processing procedures should be changed accordingly.
Definition of branches
A branch company is a branch company under the jurisdiction of the company, that is, an organization established by the company in its own name outside its domicile to engage in activities
1. The branch does not have the qualification of enterprise legal person
2. The branch does not have an independent name, articles of association and organizational structure
3. The business activities of the branch company can only be carried out within the business scope of the head office.
The above is the introduction of Linyi accounting training editor about whether the branch needs to go through tax registration. For more information, please visit the website: http://www.jiuxingkuaiji.com