Official Reply of the State Administration of Taxation on Identifying the Taxpayers of Business Tax in Construction Industry

The Local Taxation Bureau of Guangxi Zhuang Autonomous Region

Your Request for Instructions of the Local Taxation Bureau of Guangxi Zhuang Autonomous Region on the Issues concerning Identify the Taxpayers of Business Tax in Construction Industry (Gui Di Shui Bao [2000] No. 8) has been received. The Official Reply is hereby issued as follows upon research:

In respect of the issues concerning identify the taxpayers of business tax of "construction industry", according to your introduction in the document, Guanyang County Government of your Autonomous Region and Guilin Municipal Xiyu Real Estate Co., Ltd.
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