In principle, enterprises developing real estate in different places need to declare prepaid value-added tax, urban construction tax, education surcharge and local additional income tax at the tax authorities where the project is located, but some places require prepayment of part of income tax. People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo.. 18 in 20 16:
Two, real estate development enterprises engaged in production and operation in different places, where should pay enterprise income tax?
Business tax is paid in the real estate development field. The enterprise income tax of development projects can be divided into two situations: if a foreign economic certificate (that is, a tax management certificate for going out for business activities) is issued, it will be paid at the place where the real estate development enterprise is located; If the foreign economic certificate is not issued, it shall be paid together with the business tax of the place where the development project is located.
Third, how to pay the income tax of cross-regional real estate enterprises?
I don't know what you mean by cross-regional. Is it a branch or a cross-regional project department? You can look at this year's Guoshuihan [20 10] 156 document, which is specifically aimed at the cross-regional management of real estate enterprises. The contents are as follows: 2. Unified accounting of secondary branches; 3. The head office pre-distributes enterprise income tax to the project location; For the trans-regional project department directly managed by the head office of the construction enterprise, the head office will allocate the enterprise income tax to the project location on a monthly or quarterly basis according to 0.2% of the actual operating income of the project, and the project department will pay the local competent tax authorities in advance. 4. The head office shall summarize and calculate the income tax payable by the enterprise. The head office of a construction enterprise shall collect and calculate the income tax payable by the enterprise, and pay it in advance according to the following methods: (1) If the head office only has a cross-regional project department, after deducting the enterprise income tax paid in advance by the project department, it shall pay it on the spot according to the balance; (2) If the head office has only two branches, the taxes payable by the head office and branches shall be calculated according to the provisions of DocumentNo.. State Taxation Administration of The People's Republic of China Announcement [2008] No.28; (3) If the head office has both cross-regional direct project departments and cross-regional secondary branches, the enterprise income tax paid in advance by the project department shall be deducted first, and then the tax payable of the head office and branches shall be calculated according to the document number. Guo Shui Fa [2008] No.28. 5. The branch and the project department will not make final settlement. 6. Cross-regional operation of the project department needs to issue a certificate of tax management for outbound business activities.
Four, real estate enterprises operating in different places, how to pay taxes?
As usual. Pay taxes at the location of the property.
5. How do construction enterprises in different places pay taxes?
Where an enterprise contracts a construction project in a different place, it shall prepay the value-added tax at the place where the construction project is located and declare and pay taxes at the place where the institution is located. Handle the issuance of foreign business certificates (hereinafter referred to as foreign business certificates, also known as foreign economic certificates). 1. If the taxpayer is engaged in business activities in another county (city) temporarily, it shall be held by the designated taxpayer or the person holding the letter of introduction of the unit before going out for business. 2 "tax registration certificate" accepted on the spot, according to the conditions of issuing applications and providing relevant information to decide whether to issue certificates. In case of special circumstances, it must be reported to the competent leader for approval. 3. The foreign-related business certificate shall be issued by the competent tax authorities responsible for collecting enterprise income tax. If the taxpayer's income tax has not been paid in our bureau, the foreign management certificate will not be issued. The head office collects and pays enterprise income tax for branches, and the head office is responsible for handling the certificate of foreign capital management. 4. The issuance of certificates for foreign management personnel must be based on the principle of one place and one certificate, and the validity period is 30 days, with the longest not exceeding 180 days. 5. After the issuance of Foreign Management Certificate, it shall be registered in the Register of Foreign Management Certificate in time and signed by the taxpayer. Extended information: According to foreign exchange certificates: Article 49 If the contractor or lessee has independent production and operation rights, conducts independent financial accounting, and pays contract fees or rents to the employer or lessor on a regular basis, the contractor or lessee shall pay taxes on its production and operation income and accept tax management; However, unless otherwise provided by laws and administrative regulations. The employer or lessor shall, within 30 days from the date of contracting or leasing, report the relevant information of the contractor or lessee to the competent tax authorities. If the employer or lessor fails to declare, the employer or lessor and the contractor or lessee shall bear joint and several liability for tax payment. Article 50 Where a taxpayer is dissolved, revoked or bankrupt, it shall report to its competent tax authorities before liquidation; If the tax is not settled, the competent tax authorities shall participate in the liquidation. Article 51 The affiliated enterprises mentioned in Article 36 of the Tax Administration Law refer to companies, enterprises and other economic organizations that have one of the following relationships: (1) They have direct or indirect ownership or control over capital, operation, purchase and sale, etc. (2) It is directly or indirectly owned or controlled by a third party; (3) Having other interests. Taxpayers are obliged to provide the local tax authorities with relevant information such as price and expense standards. About business dealings with affiliated enterprises. The specific measures shall be formulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). Article 52 Business dealings between independent enterprises mentioned in Article 36 of the Tax Administration Law refer to business dealings between unrelated enterprises in accordance with fair transaction prices and commercial practices. Article 53 A taxpayer may propose the pricing principles and calculation methods for business dealings with its affiliated enterprises to the competent tax authorities, reach an agreement with the taxpayer on pricing matters in advance with the consent of the competent tax authorities, and supervise the taxpayer's implementation. Article 54 The tax authorities may adjust the tax payable of taxpayers in any of the following circumstances: (1) The purchase and sale business is not priced according to the business dealings between independent enterprises; (2) The interest paid or charged by financing funds exceeds or is lower than the amount agreed between unrelated enterprises, or the interest rate exceeds or is lower than the normal interest rate of similar businesses; (three) to provide labor services, not according to the business dealings between independent enterprises.
Undertake or pay the labor service fee; (four) the transfer of property, the provision of property use rights and other business transactions, not in accordance with the business transactions between independent enterprises, or collect and pay fees; (five) other circumstances in which the price is not determined according to the business dealings between independent enterprises.
What are the tax procedures for real estate enterprises to develop in different places?
According to Article 21 of the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection in People's Republic of China (PRC), the State Council Order [2002] No.362, taxpayers engaged in production and business operations who temporarily go to other counties (cities) to engage in production and business operations shall apply to the local tax authorities for inspection and registration with a copy of the tax registration certificate and the tax management certificate for overseas operations, and accept tax administration. Taxpayers engaged in production and business operations who go out to operate and stay in the same place for more than 180 days shall go through the tax registration formalities at the place of operation. It should be noted that at present, most local national taxes and local taxes require tax registration. In fact, it is not that the national tax does not allow off-site development, but requires that off-site development needs to handle a branch office, which does not conflict with the documents of the construction department.