Circular of the State Administration of Taxation on Issues Concerning Collection and Administration of Income Tax on Construction Enterprises

Circular of the State Administration of Taxation on Issues Concerning Collection and Administration of Income Tax on Construction Enterprises

Guo Shui Han [2010] No. 39

January 26, 2010

The offices of the State Administration of Taxation and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan,

For the purpose of strengthening and regulating the collection and administration of income tax on construction enterprises, in accordance with the Law of the People's Republic of China on Enterprise Income Tax and its implementing rules, the Law of the People's Republic of China on the Administration of Tax Levying and its implementing rules and the Circular of the State Administration of Taxation on Printing and Distributing the Tentative Measures for Collection and Administration of Consolidated Income Tax on Cross-regional Enterprises (Guo Shui Fa [2008] No.
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