分支机构不是独立的法律主体,而是会计核算主体。在会计核算方式上,分独立核算或非独立核算。我国实行的是“分灶吃饭”的财政体制,分支机构的纳税地点关系到各级政府的既得利益。分支机构实现的各项税收应当汇总缴纳还是就地缴纳?本文分税种梳理如下:一、分支机构增值税纳税地点分支机构销售货物、提供加工修理、修配劳务的纳税地点。根据《增值税暂行条例》第二十二条第(一) Branch is not an independent legal body, but the main accounting. In the accounting methods, independent accounting or non-independent accounting. Our country implements the fiscal system of “sub-center” and the tax-paying locations of branches are related to the vested interests of all levels of government. Branches of the tax revenue should be collected or paid in aggregate? This paper is divided into tax categories are as follows: First, the branches of value-added tax tax locations branch sales of goods, processing, repairing, repair service tax locations. According to the “Provisional Regulations on Value-added Tax” Article 22 (1)