Does Guangzhou branch have to pay tax when issuing special tickets to the head office?

No need. Guangzhou branch refers to a branch under the jurisdiction of the head office in terms of business, funds and personnel, and does not have legal personality. Belonging to the branch of the head office, issuing special tickets to the head office does not require tax payment. Paying taxes means paying taxes, paying taxes. Specifically, tax payment means that according to the provisions of various national tax laws, collective or individual income pays part of the income to the state at a certain tax rate.