If a foreign investment enterprise (FIE) has several branches in different localities, how would they pay tax?
If a foreign investment enterprise (FIE) has several branches in different localities, how would they pay tax?
Generally, income tax should be consolidated and paid by headquarters. As to VAT and business taxes, the branches should pay those taxes in their own localities. However, with the approval of the competent tax authorities, headquarters may consolidate VAT for all branches in China.
