Cross-regional project departments should pay tax in advance, according to 0.2% of the actual operating income of the project, and the head office should pre-distribute enterprise income tax to the project location on a monthly or quarterly basis, and the project department should pay the local competent tax authorities in advance for the project departments established only across provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans. If it is a non-provincial construction in different places, the state does not stipulate that enterprise income tax should be paid in advance. The tax paid in advance by the head office, after deducting the enterprise income tax paid in advance by the project department, shall be paid in advance at the place where the institution is located according to the balance. Measures for the collection and management of enterprise income tax of cross-city and county project departments established by construction enterprises in the same province, autonomous region, municipality directly under the central government and cities under separate state planning shall be jointly formulated by the State Taxation Bureau and the Local Taxation Bureau of all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning, and reported to State Taxation Administration of The People's Republic of China for the record.

Cross-regional project departments, including those managed by sub-level branches, should issue certificates issued by the competent tax authorities where the head office is located to the competent tax authorities where the project is located. If the above certificates are not provided, the competent tax authorities where the project department is located should urge them to make up the certificates within a time limit. If the above certificates cannot be provided, they should pay enterprise income tax on the spot as independent taxpayers. 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.

The head office of a construction enterprise shall handle the annual settlement and payment of enterprise income tax in accordance with relevant regulations, and all branches and project departments shall not conduct the settlement and payment. 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.

"Measures for the Administration of Tax Registration" Article 10 Branches established by enterprises in other places, places engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations shall apply for 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 copies, including temporary tax registration certificates and copies.