Because according to the regulations of the tax bureau, off-site projects need to provide tax payment certificates to the local competent tax authorities. After arriving at the construction site, a construction and installation enterprise holding an out-of-town business license should submit the tax registration certificate (copy) and out-of-home business certificate to the competent tax authority at the construction site, and provide the local competent tax authority with the basis for the completion progress or completed workload. Tax payment certificate for calculating the income tax payable.

After receiving the above information, the tax authority at the construction site will verify that it is correct and register it, and will no longer issue a tax registration certificate. The enterprise will hold a copy of the tax registration certificate issued by the local tax authority to conduct business activities. After the business activities of the enterprise are over, the company should go through the cancellation procedures with the tax authorities at the construction site, and submit the out-of-town business certificate to the tax authorities that originally issued it.

Other provisions on tax payment for off-site projects.

Off-site business licenses are uniformly printed and numbered by tax authorities at or above the county (including county) level. County (city) tax authorities must regularly inspect the out-of-home business certificates filled out by lower-level tax collection units to ensure that they are effectively Strengthen the management of the use of out-of-town business licenses to ensure that taxes are paid into the treasury in a timely manner.

Construction and installation enterprises should set up account books in accordance with relevant national financial and tax regulations, correctly calculate taxable income, and pay income tax at the prescribed tax rate. For construction and installation enterprises that fail to set up account books in accordance with regulations or, although they do set up account books, the accounts are confusing, the information is incomplete, and the taxable income cannot be accurately calculated, the tax authorities may determine their taxable income in accordance with relevant regulations.

The above content refers to the State Administration of Taxation - Notice on the location of income tax for construction and installation enterprises