Notice of State Taxation Administration of The People's Republic of China on the Management of Income Tax Collection for Construction Enterprises Operating Across Regions (Guo Shui Han [20 10] 156)
Notice on the management of income tax collection of trans-regional construction enterprises is as follows:
1. Cross-regional construction enterprises that implement the head office system should strictly implement the provisions of document No.28 [2008] of the State Administration of Taxation, and calculate and pay enterprise income tax according to the method of "unified calculation, hierarchical management, local prepayment, summary liquidation and financial transfer".
Second, the project department (including the engineering headquarters and contract section with the same nature as the project department, the same below) directly managed by the second-level or lower branches of the construction enterprise does not prepay the enterprise income tax on the spot, and its operating income, employees' wages and total assets should be aggregated to the second-level branches for unified accounting, and the second-level branches shall prepay the enterprise income tax in accordance with the method stipulated in the document No.28 [2008] of the State Administration of Taxation.
Third, the project department established across regions under the direct management of the head office of a construction enterprise shall prepay the enterprise income tax to the project location by the head office on a monthly or quarterly basis according to 0.2% of the actual operating income of the project, and the project department shall prepay the local competent tax authorities.
Extended data:
First, the taxable vouchers of the stamp duty payer shall be affixed with stamps when the book is set up and received. At the same time, it is necessary to set up a special register of stamp duty, and record the name of the contract, the date of signing, the tax rate, the name of the other unit, the tax amount contained in the taxable certificate, and record it one by one by day and in sequence, so as to facilitate the summary declaration and supervision and inspection by the tax authorities.
The stamp duty payer shall carefully fill in the stamp duty tax return form and report it to the local competent tax authorities within the prescribed time limit.
Two, the implementation of stamp duty summary payment units, according to the provisions of the stamp duty tax returns, the management of taxable documents is still implemented in the original way, can not be registered in chronological order.
3. The financial department of the taxpayer shall be responsible for the tax declaration of stamp duty, and a special person shall be appointed to be responsible for the management of various taxable documents, the stamp duty payment, and the stamp duty declaration form shall be filled in as required.
Four, the stamp tax payer uses the stamp stamp decal to pay the tax, uses the payment book to pay the tax, and when the taxable certificate is set up, the supervision agency supervises the decal to pay the tax, and the tax payment of the certificate shall be declared.
Baidu encyclopedia-stamp duty