國家稅(shui)務總(zong)(zong)(zong)(zong)(zong)局《關(guan)于(yu)跨(kua)(kua)地(di)區(qu)經營(ying)(ying)建(jian)(jian)筑企(qi)業(ye)所(suo)(suo)得(de)稅(shui)征收(shou)管(guan)(guan)(guan)(guan)(guan)理(li)(li)問題(ti)的(de)通(tong)知(zhi)》（國稅(shui)函[2010]156號）第二(er)(er)條規(gui)定(ding)，建(jian)(jian)筑企(qi)業(ye)所(suo)(suo)屬(shu)二(er)(er)級或二(er)(er)級以下分(fen)支(zhi)(zhi)機(ji)(ji)(ji)(ji)構(gou)直接(jie)管(guan)(guan)(guan)(guan)(guan)理(li)(li)的(de)項(xiang)(xiang)目(mu)(mu)部(bu)（包括與項(xiang)(xiang)目(mu)(mu)部(bu)性(xing)質相(xiang)同(tong)的(de)工程指揮(hui)部(bu)、合同(tong)段等，下同(tong)）不(bu)就地(di)預繳企(qi)業(ye)所(suo)(suo)得(de)稅(shui)，其(qi)經營(ying)(ying)收(shou)入(ru)、職工工資(zi)和資(zi)產總(zong)(zong)(zong)(zong)(zong)額應匯(hui)總(zong)(zong)(zong)(zong)(zong)到二(er)(er)級分(fen)支(zhi)(zhi)機(ji)(ji)(ji)(ji)構(gou)統一核算，由二(er)(er)級分(fen)支(zhi)(zhi)機(ji)(ji)(ji)(ji)構(gou)按(an)照國家稅(shui)務總(zong)(zong)(zong)(zong)(zong)局《關(guan)于(yu)印發〈跨(kua)(kua)地(di)區(qu)經營(ying)(ying)匯(hui)總(zong)(zong)(zong)(zong)(zong)納稅(shui)企(qi)業(ye)所(suo)(suo)得(de)稅(shui)征收(shou)管(guan)(guan)(guan)(guan)(guan)理(li)(li)暫行(xing)辦法〉的(de)通(tong)知(zhi)》（國稅(shui)發[2008]28號）規(gui)定(ding)的(de)辦法預繳企(qi)業(ye)所(suo)(suo)得(de)稅(shui)。第三條規(gui)定(ding)，建(jian)(jian)筑企(qi)業(ye)總(zong)(zong)(zong)(zong)(zong)機(ji)(ji)(ji)(ji)構(gou)直接(jie)管(guan)(guan)(guan)(guan)(guan)理(li)(li)的(de)跨(kua)(kua)地(di)區(qu)設立(li)的(de)項(xiang)(xiang)目(mu)(mu)部(bu)，應按(an)項(xiang)(xiang)目(mu)(mu)實際(ji)經營(ying)(ying)收(shou)入(ru)的(de)0.2%按(an)月或按(an)季度由總(zong)(zong)(zong)(zong)(zong)機(ji)(ji)(ji)(ji)構(gou)向項(xiang)(xiang)目(mu)(mu)所(suo)(suo)在(zai)(zai)(zai)地(di)預分(fen)企(qi)業(ye)所(suo)(suo)得(de)稅(shui)，并由項(xiang)(xiang)目(mu)(mu)部(bu)向所(suo)(suo)在(zai)(zai)(zai)地(di)主(zhu)(zhu)管(guan)(guan)(guan)(guan)(guan)稅(shui)務機(ji)(ji)(ji)(ji)關(guan)預繳。第六條規(gui)定(ding)，跨(kua)(kua)地(di)區(qu)經營(ying)(ying)的(de)項(xiang)(xiang)目(mu)(mu)部(bu)（包括二(er)(er)級以下分(fen)支(zhi)(zhi)機(ji)(ji)(ji)(ji)構(gou)管(guan)(guan)(guan)(guan)(guan)理(li)(li)的(de)項(xiang)(xiang)目(mu)(mu)部(bu)）應向項(xiang)(xiang)目(mu)(mu)所(suo)(suo)在(zai)(zai)(zai)地(di)主(zhu)(zhu)管(guan)(guan)(guan)(guan)(guan)稅(shui)務機(ji)(ji)(ji)(ji)關(guan)出具總(zong)(zong)(zong)(zong)(zong)機(ji)(ji)(ji)(ji)構(gou)所(suo)(suo)在(zai)(zai)(zai)地(di)主(zhu)(zhu)管(guan)(guan)(guan)(guan)(guan)稅(shui)務機(ji)(ji)(ji)(ji)關(guan)開具的(de)《外(wai)出經營(ying)(ying)活(huo)動稅(shui)收(shou)管(guan)(guan)(guan)(guan)(guan)理(li)(li)證(zheng)明(ming)》，未提供(gong)(gong)上述(shu)證(zheng)明(ming)的(de)，項(xiang)(xiang)目(mu)(mu)部(bu)所(suo)(suo)在(zai)(zai)(zai)地(di)主(zhu)(zhu)管(guan)(guan)(guan)(guan)(guan)稅(shui)務機(ji)(ji)(ji)(ji)關(guan)應督促其(qi)限期(qi)補(bu)辦；不(bu)能提供(gong)(gong)上述(shu)證(zheng)明(ming)的(de)，應作為獨立(li)納稅(shui)人就地(di)繳納企(qi)業(ye)所(suo)(suo)得(de)稅(shui)。同(tong)時，項(xiang)(xiang)目(mu)(mu)部(bu)應向所(suo)(suo)在(zai)(zai)(zai)地(di)主(zhu)(zhu)管(guan)(guan)(guan)(guan)(guan)稅(shui)務機(ji)(ji)(ji)(ji)關(guan)提供(gong)(gong)總(zong)(zong)(zong)(zong)(zong)機(ji)(ji)(ji)(ji)構(gou)出具的(de)證(zheng)明(ming)該項(xiang)(xiang)目(mu)(mu)部(bu)屬(shu)于(yu)總(zong)(zong)(zong)(zong)(zong)機(ji)(ji)(ji)(ji)構(gou)或二(er)(er)級分(fen)支(zhi)(zhi)機(ji)(ji)(ji)(ji)構(gou)管(guan)(guan)(guan)(guan)(guan)理(li)(li)的(de)證(zheng)明(ming)文件(jian)。

    例：某建筑企(qi)業(ye)總(zong)公司設在(zai)南京，在(zai)合(he)肥設有(you)分(fen)公司（二級分(fen)支機構）。2010年8月(yue)，南京總(zong)公司直(zhi)接管(guan)理(li)的A項目(mu)部和合(he)肥分(fen)公司直(zhi)接管(guan)理(li)的B項目(mu)部同時在(zai)C地的兩個不同標(biao)段(duan)進行(xing)道路(lu)施(shi)(shi)工(gong)(gong)，A項目(mu)部負(fu)責甲(jia)標(biao)段(duan)、工(gong)(gong)程造價3000萬元(yuan)，B項目(mu)部負(fu)責乙標(biao)段(duan)、工(gong)(gong)程造價2000萬元(yuan)，現工(gong)(gong)程均全部按合(he)同規定施(shi)(shi)工(gong)(gong)結束。

    1.B項(xiang)目部無需向C地(di)主(zhu)管(guan)(guan)稅務機關(guan)(guan)(guan)預繳企業(ye)所得稅，其經營收入、職(zhi)工工資和資產總額匯(hui)總到合(he)肥分公司后由合(he)肥分公司按國稅發(fa)[2008]28號文件規定的(de)計稅辦法向當地(di)主(zhu)管(guan)(guan)稅務機關(guan)(guan)(guan)預繳。但應向C地(di)主(zhu)管(guan)(guan)稅務機關(guan)(guan)(guan)出(chu)具(ju)(ju)南(nan)京總公司所在地(di)主(zhu)管(guan)(guan)稅務機關(guan)(guan)(guan)開(kai)具(ju)(ju)的(de)《外出(chu)經營活動稅收管(guan)(guan)理證明(ming)》和南(nan)京總公司證明(ming)B項(xiang)目部是合(he)肥分公司直(zhi)接管(guan)(guan)理的(de)項(xiang)目部的(de)證明(ming)文件。

    2.A項目部應向(xiang)C地(di)主(zhu)管(guan)(guan)稅(shui)(shui)務(wu)機關預繳總(zong)(zong)額(e)為6萬元（3000×0.2%）的企業所得稅(shui)(shui)。但應向(xiang)C地(di)主(zhu)管(guan)(guan)稅(shui)(shui)務(wu)機關出(chu)具(ju)(ju)南京(jing)總(zong)(zong)公司所在地(di)主(zhu)管(guan)(guan)稅(shui)(shui)務(wu)機關開具(ju)(ju)的《外出(chu)經營活(huo)動(dong)稅(shui)(shui)收管(guan)(guan)理證(zheng)明(ming)(ming)》和南京(jing)總(zong)(zong)公司證(zheng)明(ming)(ming)A項目部是南京(jing)總(zong)(zong)公司直接管(guan)(guan)理的項目部的證(zheng)明(ming)(ming)文件(jian)。

    3.如果(guo)A、B項(xiang)目(mu)(mu)部均(jun)無法(fa)提供南京總(zong)公司(si)所在地(di)(di)主管稅(shui)(shui)務機(ji)(ji)關(guan)開具的(de)(de)《外出經(jing)(jing)營活動稅(shui)(shui)收管理證明》，經(jing)(jing)C地(di)(di)主管稅(shui)(shui)務機(ji)(ji)關(guan)督促其限期補辦，仍然無法(fa)提供的(de)(de)情況(kuang)下，此時A、B項(xiang)目(mu)(mu)部均(jun)應作為獨立(li)納稅(shui)(shui)人就地(di)(di)繳納企業所得稅(shui)(shui)，分(fen)別(bie)按《企業所得稅(shui)(shui)法(fa)》規定的(de)(de)計征稅(shui)(shui)額(e)全額(e)向C地(di)(di)主管稅(shui)(shui)務機(ji)(ji)關(guan)繳納。