Construction industry business tax, referred to as construction and installation tax, refers to a turnover tax levied on the turnover of taxable construction services provided in China. It is also a type of business tax. The construction industry refers to the construction and installation engineering industry, including construction, installation, repair, decoration and other engineering operations. If the construction party is the withholding agent, the withholding obligation occurs on the day when the withholding agent pays the project payment; if the general contractor is the withholding agent, the withholding obligation occurs on the day when the withholding agent takes the taxpayer to collect the payment. Business income payment or the day when the voucher for claiming business income payment is obtained.

"Tax Collection and Administration Law of the People's Republic of China"

Article 15

Enterprises, branches established by enterprises in other places and those engaged in production , business premises, individual industrial and commercial households and public institutions engaged in production and operation (hereinafter collectively referred to as taxpayers engaged in production and operation) shall, within thirty days from the date of receiving the business license, apply to the tax authorities for tax registration with relevant certificates. The tax authority shall register and issue a tax registration certificate on the day it receives the declaration.

The industrial and commercial administrative authorities shall regularly report to the tax authorities the status of registration and issuance of business licenses.

The scope and methods for taxpayers other than those specified in paragraph 1 of this article to register for tax and for withholding agents to register for tax withholding shall be prescribed by the State Council.