Guoshuihan [20 10] 156
State Taxation Bureau and Local Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:
In order to strengthen the collection and management of the income tax of construction enterprises operating across regions (referring to provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans, the same below), according to the Enterprise Income Tax Law of the People's Republic of China and its implementing regulations, the Law of the People's Republic of China on the Administration of Tax Collection and its implementing rules, and the Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing the Interim Measures for the Administration of Income Tax Collection of Enterprises Operating across Regions (Guo Shui Fa [
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 pre-distribute 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 pay the local competent tax authorities in advance.
Four, the head office of a construction enterprise shall summarize and calculate the enterprise income tax payable, and pay in advance according to the following methods:
(1) If the head office only has a trans-regional project department, after deducting the enterprise income tax paid in advance by the project department, it shall be paid on the spot according to the balance;
(2) If the head office has only two branches, the tax payable by the head office and branches shall be calculated according to the provisions of document No.28 [2008] of the State Administration of Taxation;
(3) If the head office has both directly managed trans-regional project departments and trans-regional secondary branches, the enterprise income tax paid in advance by the project department shall be deducted first, and then the tax payable by the head office and branches shall be calculated according to the provisions of documentNo. [2008]28 of the State Administration of Taxation.
Five, the head office of a construction enterprise shall, in accordance with the relevant provisions, handle the annual final settlement of enterprise income tax, and all branches and project departments shall not conduct the final settlement. When the income tax payable after the year-end settlement of the head office is less than the tax paid in advance, the competent tax authorities of the head office shall handle the tax refund or deduct the enterprise income tax payable in the following years.
Six, cross-regional operation of the project department (including the project department under the management of the second-level branches) should be issued to the competent tax authorities where the project is located, the tax management certificate issued by the competent tax authorities where the head office is located. If the above certificate is not provided, the competent tax authorities where the project department is located should urge it to make up within a time limit; If the above certificate cannot be provided, the enterprise income tax shall be paid locally as an independent taxpayer. At the same time, the project department shall provide the local competent tax authorities with the certification documents issued by the head office to prove that the project department belongs to the management of the head office or secondary branches.
Seven, the head office of a construction enterprise shall, when handling the advance payment and final settlement of enterprise income tax, attach the tax payment certificate of the on-site advance payment of tax by the trans-regional business project department under its direct management.
Eight, construction enterprises in the same province, autonomous region, municipality directly under the central government and cities specifically designated in the state plan set up cross-border (city, county) project department, the enterprise income tax collection and management measures, by the provinces, autonomous regions, municipalities directly under the central government and cities specifically designated in the state plan, the State Taxation Bureau and the local taxation bureau * * * together, and reported to State Taxation Administration of The People's Republic of China for the record.
Nine, this notice shall come into force as of 20 10/year/month 1 day.
State Administration of Taxation (SAT)
April 19th, 2010
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