Circular of the Ministry of Finance and the State Administration of Taxation on Several Policy Issues on Construction Business Tax
Circular of the Ministry of Finance and the State Administration of Taxation on Several Policy Issues on Construction Business Tax
Circular of the Ministry of Finance and the State Administration of Taxation on Several Policy Issues on Construction Business Tax
Cai Shui [2006] No.177
December 22, 2006
Finance departments (bureaus) and local tax bureaus in various provinces, autonomous regions, municipalities directly under the central government and cities specifically designated in the state plan, and the Finance Bureau of Xinjiang Production and Construction Corps:
In order to improve the prevailing policy on business tax collection for the construction industry, and strengthen the administration of the said business tax collection, relevant policy issues concerning the said business tax are notified as follows:
I. In relation to construction taxable services provided by taxpayers, business tax withholding agents shall be determined in accordance with the following regulations:
1. For main contracting and sub-contracting of construction projects, the main contractors shall be withholding agents.
2. For taxpayers providing taxable services in conformity with any of the following situations, tax authorities may establish construction entities and individuals as business tax withholding agents regardless of sub-contracting of construction projects:
(1) Taxpayers engage in cross-regional (including provinces, cities, and counties, hereinafter the same) and provide taxable construction services;
(2) Taxpayers fail to handle tax registration or temporary tax registration in the places where such services are provided.
II.
......
Cai Shui [2006] No.177
December 22, 2006
Finance departments (bureaus) and local tax bureaus in various provinces, autonomous regions, municipalities directly under the central government and cities specifically designated in the state plan, and the Finance Bureau of Xinjiang Production and Construction Corps:
In order to improve the prevailing policy on business tax collection for the construction industry, and strengthen the administration of the said business tax collection, relevant policy issues concerning the said business tax are notified as follows:
I. In relation to construction taxable services provided by taxpayers, business tax withholding agents shall be determined in accordance with the following regulations:
1. For main contracting and sub-contracting of construction projects, the main contractors shall be withholding agents.
2. For taxpayers providing taxable services in conformity with any of the following situations, tax authorities may establish construction entities and individuals as business tax withholding agents regardless of sub-contracting of construction projects:
(1) Taxpayers engage in cross-regional (including provinces, cities, and counties, hereinafter the same) and provide taxable construction services;
(2) Taxpayers fail to handle tax registration or temporary tax registration in the places where such services are provided.
II.
......