1, trans-regional operating construction enterprises that implement the general and sub-institutional 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 methods of "unified calculation, hierarchical management, local prepayment, summary liquidation and financial transfer".
2. The project management departments established by construction enterprises across regions (including the engineering headquarters and contract sections with the same nature as the project management department) shall be summarized to the head office or secondary branches for unified calculation, and the enterprise income tax shall be calculated and paid according to the method specified in document No.28 [2008] of the State Administration of Taxation.
3, local tax authorities to develop their own inconsistent with this notice of the collection and management documents, will stop the implementation and be corrected; If enterprise income tax is levied according to regulations, it should not be paid in advance on the spot, and the tax should be refunded to the enterprise in time. Failing to make corrections according to the requirements of this notice, the State Administration of Taxation will deal with it severely in accordance with the relevant provisions of the law enforcement responsibility system.
Tips: The above contents are for reference only.
Reply time: 202 1-08-03. Please refer to the latest business changes announced by Ping An Bank in official website.
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