根据目前实行的总分机构企业所得税管理办法和货物劳务税在机构所在地缴纳的政策规定,税务机关对分支机构的税收管理尚未落实到位。为避免出现税收管理漏洞,切实加强总分机构税收监控已迫在眉睫。本文基于分支机构税收管理现状,通过分析分支机构税收管理存在的问题,提出了加强分支机构税收管理的建议。 According to the current implementation of the total score of corporate income tax management practices and goods and services tax paid at the location of the organization’s policies and regulations, the tax authorities for tax administration of branches has not yet put in place. In order to avoid loopholes in tax administration, it is imminent to strengthen the tax control of the total scorecard. Based on the status quo of tax administration in branch offices, this paper puts forward suggestions on how to strengthen branch office tax administration by analyzing the existing problems of tax administration in branch office.