随着市场经济的发展，企业设立分支机构的现象呈逐渐增多趋势。但分支机构增值税管理方面也出现了许多新情况、新问题。一是总、分机构关系松散，总机构会计核算不健全，不能全部将所属分支机构的经营收入纳入会计核算，造成税收流失。这类企业中，总机构对分支机构出资、出场 With the development of market economy, the phenomenon that enterprises establish branch offices shows a gradual increase trend. However, there are also many new situations and new problems in the management of VAT in branches. First, the total, the sub-institutional loose relations, the general agency accounting is not perfect, can not all the affiliated branches operating income into accounting, resulting in loss of revenue. In these enterprises, the head office contributes to the branches and plays