Change from Business Tax into VATIn case of divergence of interpretation, the Chinese text shall prevail.

Announcement of the State Taxation Bureau of Xinjiang Uygur Autonomous Region, and the Local Taxation Bureau of Xinjiang Uygur Autonomous Region on Issues Concerning the Administration of Levy &Collection of Enterprise Income Tax on Construction Enterprises Engaged in Trans-regional Operations after the VAT-for-BT Reform

Document No.:

Taxes:Enterprise Income Tax,Change from Business Tax into VAT

Date of Promulgation:2016-10-09

IssueDepartment:State Taxation Bureaus of Localities,Local Taxation Bureaus of Localities

Date of Implementatio:2016-10-09



In order to perform management of enterprise income tax on the construction enterprises which are engaged in trans-regional operations after the VAT-for-BT Reform, and prevent tax losses, in accordance with the “Notice of the State Administration of Taxation on Issues Concerning the Administration of Levy &Collection of Enterprise Income Tax on the Construction Enterprises Which are engaged in Trans-regional Operations” (Guo Shui Han [2010] No.156) and relevant tax regulations, we hereby clarify the issues on the administration of levy &collection of enterprise income tax on the construction enterprises which are engaged in trans-regional operations after the VAT-for-BT Reform as follows:


I. If construction enterprises from the other provinces (autonomous regions and municipalities directly under the central government) set up project departments (including project headquarters, contract sections, etc. of the same nature, the same below) in Xinjiang, and which are directly under the management of their head offices, at the same time when filing tax returns of VAT, they shall apply for the filing of tax returns of enterprise income tax in advance to the in-charge state taxation bureaus at the places where the projects are located according to 0.2% of the actual operating income of projects.


II. As for the cross-regional (prefecture and county) project departments established by legal persons of the construction enterprises incorporated within the territory of the Autonomous Region, upon the “Certificate of Tax Administration of Outbound Business Activities” issued by the in-charge taxation authorities of head offices, their enterprise income tax shall not be paid in advance at the places where the projects are located, and it shall be paid by their head offices.


III. When going through the registration and inspection of “Certificate of Tax Administration of Outbound Business Activities”, the project departments of construction enterprises (including the project departments under management of the branches below the second level) which are engaged in trans-regional (provincial, prefecture-level, county and city-level) operations shall provide the following information to the in-charge taxation authorities at the places where they are located:


1. “Certificate of Tax Administration of Outbound Business Activities” issued by the in-charge taxation authorities at the places where the head offices are located;

2. Documents issued by the head offices clarifying that the projects are under the management of the head offices or the branches below the second level.


For those who fail to provide the above documents, the in-charge state taxation authorities at the places where the project departments are located shall urge them to re-submit the documents within a deadline; those who cannot provide the above documents shall be regarded as independent taxpayers, who are subject to the levy &collection of enterprise income tax on a deemed basis according to the provisions of the “Notice of the State Administration of Taxation on Printing and Issuing the ‘Measures for the Levy &Collection of Enterprise Income Tax on a Deemed Basis’ (for the trial implementation)” (Guo Shui Fa [2008] No.30).


IV. State taxation authorities shall, after the registration and inspection of “Certificate of Tax Administration of Outbound Business Activities” provided by the project departments of construction enterprises, timely push the inspection information to the local taxation authorities at the same place through the "Third Version of Golden Tax Project" system, thus letting the local taxation authorities carry out the management of individual income tax and other taxes.


V. The construction enterprises which implement the administration of headquarters and braches shall be subject to the existing provisions on the administration of tax levy &collection.


VI. The notice shall come into force on the date of promulgation.


State Taxation Bureau of Xinjiang Uygur Autonomous Region

Local Taxation Bureau of Xinjiang Uygur Autonomous Region

October 9, 2016


Send copies to: State Taxation Bureau and Local Taxation Bureau of Ili Kazakh Autonomous Prefecture, and state taxation bureaus and local taxation bureaus of all regions, states and cities.



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