Employees are branch companies, where they are paid. Why should social security and individual taxes be paid at the head office? The two provinces and cities are different, so the head office pays him

Employees are branch companies, where they are paid. Why should social security and individual taxes be paid at the head office? The two provinces and cities are different, so the head office pays him a tax. The employee belongs to a branch company, where he receives his salary. It may be that the branch did not apply for social security registration and did not want to have tax business in the branch, so it paid taxes and insurance in the head office. Theoretically, wages, taxes and insurance should be unified in one place and paid by the head office.

1. Determination of withholding agent.

According to Article 8 of the Individual Income Tax Law, individual income tax is paid by taxpayers, and the unit or individual who pays the income is the withholding agent.

In addition, according to Article 3 of Guoshuihan 1996602, the withholding agent is determined according to the following criteria:

On the determination of withholding agent

The identification of withholding agents, in accordance with the provisions of the individual income tax law, the units and individuals that pay income to individuals are withholding agents. It is sometimes difficult to determine the withholding agent because of the phenomenon of multiple payments between the units and individuals who pay the income and the people who get the income. In order to ensure the unification of national implementation, the identification standards are now stipulated as follows: all units and individuals identified by the tax authorities as having the right to decide the object and amount of payment are withholding agents.

2. Determination of tax payment place.

According to Article 13 of the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection, "the withholding agent shall, within 30 days from the date of the withholding obligation,

Apply to the local competent tax authorities for tax withholding registration and obtain the Tax Withholding Registration Certificate. Therefore, the withholding agent shall pay the withholding income tax at his place of residence.

3. Conclusion: It should be paid by the local competent tax authorities where the withholding agent is located. The identification of withholding agents also needs the identification of tax authorities. Therefore, whether the head office or the branch office is a withholding agent needs specific analysis of specific issues and cannot be generalized.