Is it necessary to pay enterprise income tax for households applying for inspection in the province?

Is it necessary to pay income tax in advance for cross-regional tax in the province?

Cross-regional tax in the province needs to pay income tax in advance.

According to Article 3 of the Notice of State Taxation Administration of The People's Republic of China on the Management of Income Tax Collection of Construction Enterprises Operating Across Regions (Guo Shui Han [2010]156):' The project department established across regions under the direct management of the head office of a construction enterprise shall prepay the enterprise income tax to the local competent tax authorities according to 0.2% of the actual operating income of the project on a monthly or quarterly basis.

How to pay taxes in advance for cross-regional tax-related matters?

The' foreign trade certificate' is the full name of' tax management certificate for outbound business activities', which is the predecessor of' cross-regional tax-related matters report form'. According to the notice of State Taxation Administration of The People's Republic of China on innovating the cross-regional tax-related matters inspection management system (No.2017103),' tax management for outbound business activities' was renamed as' cross-regional tax-related matters inspection.

Taxpayers who temporarily engage in production and business operations across provinces (autonomous regions, municipalities directly under the Central Government and cities under separate state planning) will no longer issue a Certificate of Tax Administration for Outgoing Business Activities, but will fill in a Report Form on Cross-regional Tax-related Matters with the local tax authorities.

note:

Where a taxpayer temporarily engages in production and business activities across counties (cities) in provinces (autonomous regions, municipalities directly under the Central Government and cities with separate plans), whether to implement the administration of cross-regional tax-related matters inspection application shall be determined by the tax authorities of the provinces (autonomous regions, municipalities directly under the Central Government and cities with separate plans).

Taxes paid in advance = (total price and out-of-price expenses-subcontracts paid) ÷ (1+11%) × 2%

Prepayment of value-added tax and income tax in the national tax authorities where the project is located. Then the head office declares the above taxes to the national tax authorities where the organization is located. If the head office is a general taxpayer, it will issue a special VAT invoice or general ticket. If the head office is small, it can apply to the local tax authorities where the project is located to issue a special VAT invoice.

When paying taxes, you need to bring the prepayment form, the original construction contract signed with the employer, the original and photocopy of the subcontract signed with the subcontractor, the original and photocopy of the invoice obtained from the subcontractor, and my ID card.

If a general taxpayer provides construction services across counties (cities, districts) and chooses to apply the simple tax calculation method, the tax payable in advance shall be calculated at the rate of 3% based on the balance of the total price and out-of-price expenses obtained after deducting the subcontracts paid.

The content of the above-mentioned information is our question about' do you need to pay income tax in advance for cross-regional tax in the province?' The specific answer to this question. For the cross-regional tax-related situation in the province, we need to pay income tax in advance according to the relevant regulations. Now that we know that we need to pay income tax in advance, we still need to know the operation of paying taxes in advance for cross-regional tax-related matters.

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