Do construction enterprises have to pay taxes when opening foreign trade cards?

For projects outside the city where the head office is located, after signing the Jian 'an contract, you must bring a copy of the business license and tax registration certificate of the head office to the competent tax authorities of the head office to apply for a foreign trade certificate, and pay 0.03% stamp duty on the construction contract.

Notice of State Taxation Administration of The People's Republic of China on the Administration of Income Tax Collection for Construction Enterprises Operating Across Regions (Guo [20 10] 156)

The issues concerning the administration of income tax collection of trans-regional construction enterprises are hereby notified as follows:

1. Cross-regional construction enterprises that implement the head office system shall strictly implement the provisions of document No.28 [2008] of the State Administration of Taxation, and calculate and pay enterprise income tax according to the methods of "unified calculation, hierarchical management, local prepayment, summary liquidation and financial transfer".

Second, the project department (including the engineering headquarters and contract section with the same nature as the project department) directly managed by the secondary and lower branches of the construction enterprise does not prepay the enterprise income tax on the spot, and its operating income, employees' salaries and total assets should be aggregated to the secondary branches for unified accounting, and the secondary branches shall prepay the enterprise income tax according to the method stipulated in the document No.28 [2008] of the State Administration of Taxation.

Third, the cross-regional project department directly managed by the head office of the construction enterprise pays enterprise income tax to the project location monthly or quarterly according to 0.2% of the actual operating income of the project, and the project department pays the local competent tax authorities in advance.

Extended data:

First, the taxable vouchers of stamp duty payers should be stamped when the account books are set up and collected. At the same time, a special register of stamp duty should be set up to record the contract name, signing date, tax rate, the name of the other party's unit and the tax amount contained in the taxable certificate, and record them one by one on a daily basis in order to facilitate the tax authorities' summary declaration, supervision and inspection.

Stamp duty taxpayers should fill in the stamp duty tax return form carefully and submit it to the local competent tax authorities within the prescribed time limit.

Two, the implementation of stamp duty summary tax units, according to the provisions of the stamp duty tax declaration, the management of taxable documents is still in accordance with the original method, can not be registered in chronological order.

3. The taxpayer's financial department is responsible for the tax declaration of stamp duty, and the designated person is responsible for the management of various taxable vouchers and the payment of stamp duty, and fill in the stamp duty declaration form as required.

Four, stamp duty taxpayers use the stamp stamp decal to pay the tax, use the payment book to pay the tax, and when the taxable certificate is established, the regulatory agency will supervise the decal to pay the tax, and the certificate will be used for tax declaration.

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