It undertook a construction project in Hunan and used the head office to apply for construction and sign a general contract.
Source: State Administration of Taxation Hunan Provincial Taxation Bureau 2021-09-18 Q: our company is a construction company contracted by a construction company.
The questions you asked need to be further confirmed with you.
The construction company undertakes the project with the head office, signs the general contract in the name of the head office, and then signs the internal agreement according to the provisions of the Announcement No.
Excuse me: 1.
If the head office has already paid stamp duty, is it legal and compliant for the local tax bureau of the branch to require local repeated payment? Answer: 12366 call center of Hunan Taxation Bureau reply: Dear taxpayer friends: Hello, your question has been received.
As the local government requires that a branch must be established to ensure that the tax source remains in the local area, our company has established a branch in the local area.
Please call 12366 directly and we will serve you wholeheartedly!..
11 of the State Administration of Taxation in 2017, authorizing the branch to actually provide construction services.
On the issue of invoice collection and purchase and increase of the branch company, the local tax bureau requires our company to pay the stamp tax of the general contract locally.
However, according to the contract signing subject is the head office, our company has completed the stamp tax payment obligation at the location of the head office and provided the legal and compliant stamp tax payment certificate to the local tax bureau of the branch company.
Is the stamp duty payer of the general contract the head office or the branch? 2.
However, the local tax bureau of the branch always requires us to pay the stamp tax of the general contract locally.