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分公司需要办理税务登记吗?

发布时间:2020-06-18 14:48:46   点击:次 来源:http://www.jiuxingkuaiji.com

  分公司是否要进行税务登记是会计工作中的一个常见问题。分公司一般不具备企业法人资格,其民事责任由总公司承担。本文就是为各分公司做税务登记做一个相关的介绍,跟着临沂会计培训小编一起来了解一下吧!
  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!
  根据管理办法的有关规定税务登记、企业、分支机构建立了企业在其他地方,银行从事生产经营、个体工商户、事业单位从事生产或经营依法办理税务登记的规定法律税收管理,实施细则和本办法。
临沂会计培训
  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.
  办理税务登记证需要准备哪些材料?
  What materials should be prepared for tax registration?
  1. 总公司营业执照、税务登记证、基本开户许可证原件
  1. Original business license, tax registration certificate and basic account opening permit of the head office
  2. 分行营业执照正本和营业执照副本各一式两份
  2. Branch business license original and duplicate in duplicate
  3、总公司营业执照、税务登记证和基本开户许可证一式两份
  3. Business license, tax registration certificate and basic account opening permit of the head office in duplicate
  4. 无法人分支机构(负责人)的相关身份证明及相关印章
  4. There is no relevant identification certificate and seal of the legal person branch (person in charge)
  企业在税务登记中需要注意什么?
  What should enterprises pay attention to in tax registration?
  一,纳税人变更名称、登记类型、法定代表人、会计核算方式、地址等,应根据不同情况进行清税和查核。
  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.
  第二,一般纳税人变更组织机构代码的,应当按照规定填写《增值税一般纳税人资格认定申请表》。其中“申请理由”一栏包括变更事项,“备注”一栏包括变更认定事项,并重新确定一般纳税人。纳税人变更的内容以外的其他公认的项目组织机构代码,如果更改相关的税务登记的内容是一般纳税人的资格证书,一般纳税人的资格证书应同时重新改变税务登记。
  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.
  第三,这也需要特别注意。所有出口企业退(免)税时的手续CTAIS内容变化,如果变化有关的内容相关的进出口业务,还应填写出口退税(免税)得出的结论是,更改申请表”或“出口企业退税账户确认”及相关表格,及时相应更改处理手续的进出口业务。
  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.
  分支机构的定义
  Definition of branches
  分公司是公司管辖的分公司,即公司在住所以外以自己的名义设立的从事活动的机构
  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. 分公司不具备企业法人资格
  1. The branch does not have the qualification of enterprise legal person
  2. 分公司没有独立的名称、章程和组织机构
  2. The branch does not have an independent name, articles of association and organizational structure
  3、分公司从事的经营活动只能在总公司的经营范围内进行。
  3. The business activities of the branch company can only be carried out within the business scope of the head office.
  以上是临沂会计培训小编为大家介绍的分公司是否需要办理税务登记相关内容,了解更多内容,欢迎访问网站:http://www.jiuxingkuaiji.com
  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