Is the VAT tax location of a chain enterprise at its headquarters or at its store location?

Is the VAT tax location of a chain enterprise at its headquarters or at its store location? Is the VAT tax location of a chain enterprise at its headquarters or at its store location? What if the headquarters declares uniformly?

Require

? What’s the point of independent declaration?

Require

？

one、The headquarters uniformly declares direct-operated chain enterprises operating across regions，That is, all the stores of the chain store are wholly owned or controlled by the headquarters.，A chain enterprise operated uniformly under the leadership of the headquarters，In accordance with the "Opinions on the Standards for Chain Store Operations and Management" (Domestic Trade Government Law)[1997]No. 24) of

Require

，Microcomputer networking，Implement unified purchasing and distribution of goods，unified accounting，Unified and standardized management and operation。

If the following conditions are met，For head offices and branches, the head office can declare and pay value-added tax uniformly to the local competent tax authorities.：1.Enterprises operating chain operations within municipalities directly under the Central Government，Submit to the municipal State Taxation Bureau for approval together with the Municipal Finance Bureau；2.Enterprises operating chain operations within cities specifically designated in the state plan，Submit to the State Taxation Bureau of the city under separate state planning in conjunction with the Municipal Finance Bureau for approval；3.Enterprises operating chain operations within the province (autonomous region)，Submit to the provincial (autonomous region) State Taxation Bureau and the provincial Department of Finance for approval；4.Enterprises operating as a chain within the same county (city)，Submit to the county (city) State Taxation Bureau and the county (city) Finance Bureau for approval。

Chain enterprises implement the unified payment of value-added tax from the head office to the competent tax authority where the head office is located.，The financial department should study and adopt appropriate measures，Ensure that the financial interests of the branch location will not be affected after the tax location changes。Involving the mainland of the province、Transfer of interests between markets，Determined by the provincial finance department；Involved place、Transfer of interests between counties (cities) within a city，Origin、Determined by the municipal finance department；Transfer of interests within county (city) scope，Determined by the county (city) finance department。

two、Store independent declaration to voluntary chain enterprises、That is, all the stores of the chain store are independent legal persons.，Chains and franchises whose respective asset ownership remains unchanged，That is, the chain stores sign a contract with the headquarters，Obtain the use of the headquarters trademark、Trade name、A chain enterprise that operates a franchise of products developed by its technology and sales headquarters，Its tax location remains unchanged，It is still up to each independent accounting store to declare and pay VAT to the local competent tax authorities.。

Register a Shenzhen company、Trademark registration、Accounting services agency bookkeeping、Register Qianhai company、A must-have industrial and commercial service expert when registering a Hong Kong company!Please pay attention to details

About Hong Kong Xintong

Hong Kong Xintong focuses onGuangdong and Hong Kong license plates、Shenzhen Hazardous Chemicals Business License、Shenzhen labor dispatch licenseandShenzhen Charity Foundationapplication services，Assist customers to applyShenzhen travel agency business license、Shenzhen pawn shop business license、Shenzhen auction house license and other mainstream domestic financial licenses，Support enterprises to achieve compliance expansion of cross-border financial business。Also availableODI overseas investment registration、International travel agency registration and other services，Help enterprises expand their presence in international markets。Provide one-stop compliance solutions for enterprises。To learn more，Please contactHong Kong Information Communications Consultant。