随着市场经济的发展，竞争的 加剧，越来越多的企业到外地从事生产经营及相关的各类活动，各类型的分支机构也纷纷涌现。分支机构如何办理税收事宜，其与总机构之间的经营活动如何征税已日趋成为人们普遍关注的问题。对此，总局陆续出台了一些政策文件，但实际工作中仍存在难以 With the development of market economy and intensified competition, more and more enterprises are engaged in production and operation and related activities in various fields, and various branches have also emerged. How branches handle tax matters and how they tax their business activities with the head office has become an issue of widespread concern. In response, the SAIC has issued some policy documents in succession, but the actual work is still difficult