Notice of the Zhejiang Provincial Department of Finance and the State Administration of Taxation of the Zhejiang Provincial Taxation Bureau on the Income Tax Administration of Trans-regional Construction and Installation Enterprises in the Province

2019-06-20

Zhejiang Finance and Taxation Administration [2019] No. 14

The finance bureaus of all cities and counties (cities, districts) and the tax bureaus of all cities and counties (cities, districts) of Zhejiang Province under the State Administration of Taxation:

In order to implement the reform requirements of "decentralization, management and service", further deepen the "three services" measures, uniformly standardize the income tax management of cross-regional construction and installation enterprises in the province, streamline tax certification materials, and reduce the tax burden of enterprises, the relevant policies and regulations on income tax management of cross-regional construction and installation enterprises in the province are as follows, please follow them.

1. the provincial cross-city and county (including Ningbo, the same below) general branch agencies operating construction and installation business, the determination of their secondary branches and the corporate income tax collection management measures shall be in accordance with the ''State Administration of Taxation on the issuance of the "Cross-regional Business Summary Tax Enterprise Income Tax Collection Management Measures> Announcement" (State Administration of Taxation Announcement No. 57 of 2012) shall be implemented.

If the following two conditions are met, the project department directly managed by the head office of the 2. construction enterprise (including the project headquarters and contract sections with the same nature as the project department, the same below) and the project department directly managed by the second-level or lower branch of the construction enterprise shall be included in the management organization at the next higher level after the project department is registered with the tax authority of the construction site, the Project Department does not prepay the enterprise income tax locally at the construction site:

(I) the project department fails to obtain the business license for illegal persons at the construction site;

The (II) Project Department holds the Cross-regional Tax-related Matters Report Form.

3. This Notice shall come into force as of July 1, 2019. The original "Zhejiang Provincial Local Taxation Bureau, Zhejiang Provincial State Taxation Bureau, Zhejiang Provincial Department of Finance on the province's cross-regional operation of construction and installation enterprises related to income tax management notice" (Zhejiang tax issued [2009] No. 52) shall be repealed at the same time.

Zhejiang Provincial Department of Finance

State Administration of Taxation Zhejiang Provincial Taxation Bureau

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