Construction enterprises should pay enterprise income tax for construction in different places. The Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Collection and Management of Inter-regional Business Income Tax of Construction Enterprises (Guo [20 10] 156) regulates the enterprise income tax payment of cross-regional project departments directly managed by the head office of construction enterprises.

Three situations of enterprise income tax treatment:

1. Cross-regional construction by the project department directly under the head office.

According to the document number. Guoshuihan [20 10] 156, from the date of 20 10 1, the head office will pay 0.2% of the actual operating income of the project to the local competent tax authorities in advance. After deducting the enterprise income tax paid in advance by the project department, the head office will pay the balance on the spot.

2. Construction of secondary branches in different places.

For trans-provincial operations, according to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Interim Measures for the Administration of Income Tax Collection of Trans-regional Enterprises (Guo Shui Fa [2008] No.28), the enterprise income tax is calculated and paid according to the method of "unified calculation, hierarchical management, local prepayment, summary liquidation and financial transfer"; If the company operates in the same province, the business income of the branch company shall be uniformly calculated and paid by the head office after applying for inspection and registration with the tax authorities at the construction site, and the branch company shall not prepay the enterprise income tax at the construction site.

3. Cross-regional construction of the project department of the directly affiliated branch.

If the project management department (including the engineering headquarters and contract section with the same nature as the project management department) established by a construction enterprise under a secondary branch company across regions signs a contract with the owner in the name of the branch company and organizes the construction, its income will be collected and included in the branch company, and the enterprise income tax will be calculated and paid according to the classification management regulations of document No.28 [2008] of the State Administration of Taxation.