一般来说,对分支机构的税收管理,主要有两种办法:一是独立核算的分支机构,无论总分机构是否同在一地,均缴纳增值税(本文假定该机构是从事增值税业务的企业)、企业所得税。二是统一核算的分支机构:(1)总分机构在同一地的,由总机构汇总缴纳增值税、企业所得税;(2)分支机构在异地 Generally speaking, there are mainly two ways to manage the tax revenue of branch offices: First, branch offices with independent accounting are subject to VAT regardless of whether the headquarters office is located together or not (this article assumes that the agency is engaged in value-added tax business Enterprise), corporate income tax. Second, the branch of unified accounting: (1) the total points in the same agency, the total body by the head office to pay value added tax, corporate income tax; (2) branches in different places