Those who engage in production and business activities temporarily shall apply for inspection and registration with the local tax authorities, accept tax administration, and return to the place where the company is located with a copy of the tax registration certificate and the tax administration certificate for going out for business activities filled out by the local tax authorities.
/kloc-for operations in different places for more than 0/80 days, tax registration is required at the place of operation.
According to Article 3 of the Supplementary Notice on Issues Related to the Renewal of Tax Registration Certificate (Guo Shui Fa [2006] 104), taxpayers engaged in foreign business (including 180 days or more) only apply for inspection and registration, and no longer apply for temporary tax registration.
Accordingly, for those who have not set up branches in different places, the construction enterprise shall adopt the Certificate of Tax Administration for Outgoing Business Activities (hereinafter referred to as the Certificate of Foreign Trade) issued by the place where the organization is located, and after registration and inspection by the tax authorities in the place where the project is located, the income shall be confirmed according to the time stipulated in the Provisional Regulations on Business Tax, and the tax authorities in the place where the project is located shall issue project invoices and declare and pay business tax and other related taxes.
Where a construction enterprise establishes a secondary branch in the project location, it must go through the tax registration according to the regulations.
Article 10 of the Measures for the Administration of Tax Registration (Order No.7 of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC)) stipulates that enterprises, branches engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations established in other places shall go through tax registration within 30 days from the date of obtaining industrial and commercial business licenses, and the tax authorities shall issue tax registration certificates and photocopies (including temporary tax registration certificates and photocopies).
Therefore, the branches of construction enterprises where construction services are located are not the temporary management objects of tax authorities. The secondary branch established in the project site shall go through the tax registration with the local tax authorities, provide a copy of the unincorporated business license and the valid certificate of the secondary branch issued by the head office, and accept the tax administration of the local tax authorities.