论文部分内容阅读
国税函[2010]156号各省、自治区、直辖市和计划单列市国家税务局、地方税务局:为加强对跨地区(指跨省、自治区、直辖市和计划单列市,下同)经营建筑企业所得税的征收管理,根据《中华人民共和国企业所得税法》及其实施条例、《中华人民共和国税收征收管理法》及其实施细则、《国家税务总局关于印发〈跨地区经营汇总纳税企业所得税征收管理暂行办法〉的通知》(国税发[2008]28号)的规定,现对跨地区经营建筑企业所得税征收管理问题通知如下:
State Taxation Bureau and Local Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the plan under the Guoshuihan [2010] No. 156: In order to strengthen the income tax on the operation of construction enterprises across regions (ie, inter-provincial, autonomous regions, municipalities directly under the Central Government and cities directly under the Central Government with different plans) According to the “Law of the People’s Republic of China on Enterprise Income Tax” and its implementing regulations, the “Law of the People’s Republic of China on Tax Collection and Administration” and the Detailed Rules for its Implementation, "Provisions of the State Administration of Taxation on Printing and Distributing the Interim Measures for the Administration of the Collection of Income Taxes on Cross- (Guoshuifa [2008] No. 28), we hereby notify you of the administration of the collection of income tax on construction enterprises across different regions as follows: