The place where the enterprise income tax is paid, and the place where the enterprise income tax is

It is reasonable and legal for the tax authorities in the place of registration to impose a fine on you.

According to the provisions of the current tax law, if an enterprise goes to another place to operate, it must issue a "Certificate of Management of Overseas Business Activities" (hereinafter referred to as the Foreign Economic Certificate) issued by the tax authority in the place of registration, which is valid for 6 months. And this certificate must be taken to the tax authority of the place of business for filing and registration. If the tax is paid at the place of business, the tax authority of the place of business will indicate the tax paid on the foreign economic certificate and affix the official seal of the tax bureau, and then return the copy of the foreign economic certificate to the tax authority of the place of registration as proof of tax payment.

If there is no such certificate, the tax authorities in the place of registration shall make up the tax and the corresponding late payment penalty, and if the standard of tax evasion or evasion is reached, it can be punished in accordance with the provisions on tax evasion and evasion. The construction company can withhold and pay, but now the problem is that they have not paid and cannot give you this withholding certificate, so they cannot prove that you have paid the corresponding taxes.

It is recommended that you have a good relationship with the people of the tax authorities, and finally forget about the symbolic payment, according to the situation you described, it is impossible not to pay at all. In retrospect, you can go back to your employer to claim that it was they who did not actually pay the tax and caused you to be penalized by the tax bureau.

1. According to your statement, the enterprise income tax shall be levied by the tax authorities at the place of construction, and shall be returned to the tax authorities at the place where the institution is located (place of registration) for final settlement and payment.

2. If the tax authorities at the construction site do not collect taxes. If the employer does not issue a "withholding tax payment certificate", then it shall declare to the competent tax authority of the place of registration for supplementary payment, and if it fails to declare and pay on time, according to Article 62 of the Law of the People's Republic of China on the Administration of Tax Collection, if the taxpayer fails to file a tax declaration and submit tax information within the prescribed time limit, the tax authority shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; where the circumstances are serious, a fine of between 2,000 and 10,000 RMB may be imposed.

Therefore, it is difficult to say whether the penalty imposed by the tax authorities in the place of registration is reasonable, but it is legal.

Rational. As I said upstairs, if you don't pay it at the construction site, you will pay it at the place where your unit is registered. However, the employer has implemented withholding, which means that you have actually paid it, but this is only an internal business activity between your enterprises.

The payment of taxes shall be subject to the above-paid tax authorities, and the employer only has the right to withhold, not the right to collect taxes on behalf of the state. Oh, according to the tax law, that's what it says, you can find the employer to compensate for the extra fine, and I hope it can help you.

Agree with the statement on the first floor, add:

Since your company's income tax is assessed and levied, it should be calculated and levied according to the business income. Although your project contractor withheld the enterprise income tax, because it did not pay it, your unit failed to show the proof of income tax payment. Since this is the case, the competent tax authority in the place where your business is located has the right to impose penalties on you.

Unless you can get the project contractor to issue you a withholding certificate (issued by the tax authority, only after the withholding unit withholds the tax), you can be exempted from the penalty.

But on the other hand, you can also sue the employer for the negligence of the contractor to punish you, and ask the employer to compensate you for the financial loss.

This can't be helped.

If there is no certificate of out-of-office management and no temporary tax registration certificate is applied for at the construction site, the corresponding tax shall be paid on time at the place of registration.

Now you have not paid your taxes, and you will be fined on top of the unpaid taxes and late fees. The tax law will not allow taxpayers to delay payment on the grounds of lack of money, unless they suffer from unexpected events such as natural disasters, they can apply for a delay in paying taxes, which is generally only a one-month delay.

Just pay the late fee according to the regulations, and pay it together with the tax.

Don't say anything like no money, just cooperate with the state tax personnel to do it according to the prescribed procedures.

Corporate income tax is paid at the place where the enterprise is registered, and it is agreed on the third floor.

First, the front. The place of tax payment refers to the place where the tax is paid. The place of taxation is generally the domicile of the taxpayer, and it is also stipulated that it is at the place of business, the place where the property is located or the place where the specific act takes place.

The place of taxation is related to the jurisdiction of taxation and the convenience of taxation, and clearly specifying the location of taxation in the tax law can help prevent omission or double taxation.

2. Analyze the details.

The place of tax payment refers to the place where the taxpayer declares and pays taxes according to the tax law. It is mainly applicable to taxes that involve the declaration and payment of taxes in two places. For example, the slaughter tax, in order to encourage pig breeding in pig-producing areas, stipulates that the tax is paid in the area where the pigs are purchased.

Business tax, for the head office and branch of fixed business households are not located in the same county, it is stipulated that the tax shall be paid according to the amount of their respective business income in their respective locations, and collective and individual construction and installation enterprises shall pay taxes in the place where the contracted project is located, and if the tax is collected, paid or withheld, the tax shall be paid in the place where the unit collecting and paying and withholding is located, etc.

3. Enterprise income tax.

What is the place of taxation?

1. Laws and administrative regulations on the collection of enterprises in addition to tax differences.

Unless otherwise specified, resident enterprises shall take the place of enterprise registration as the place of tax payment; However, if the place of registration is overseas, the place of taxation shall be the place where the actual management agency is located. The place of enterprise registration refers to the domicile of the enterprise registered in accordance with the relevant provisions of the state;

2. If a resident enterprise establishes a business establishment within the territory of China that does not have the status of a legal person, it shall calculate and pay the enterprise income tax on a consolidated basis. When calculating and paying enterprise income tax in aggregate, an enterprise shall calculate the taxable income in a unified manner.

The specific measures shall be formulated separately by the competent departments of finance and taxation;

3. Non-resident enterprises.

Where an institution or place is established in China, the place where the institution or place is located shall be the place of taxation for the income obtained by the institution or place in China, as well as the income that occurs outside China but has an actual connection with the institution or place established by the institution;

4. If a non-resident enterprise has not established an institution or place in China, or if it has established an institution or place, but the income obtained has no actual connection with the institution or place it has established, the place where the withholding agent is located shall be the place of taxation;

5. Unless otherwise specified, enterprises shall not pay enterprise income tax on a consolidated basis.

In income tax accounting, the place and time limit of tax payment are stipulated.

1. The local tax is paid as individual income tax; The corporate income tax paid by the national tax.

2. From January 1, 2002, the enterprise income tax of newly established enterprises shall be paid in the national tax, and the enterprise income tax of enterprises established before January 1, 2002 (except for ** enterprises) shall be paid in the local tax.

Specific criteria. 1. Domestic-funded enterprise income tax is a tax levied on the profits (taxable income) of enterprises; In addition to the basic tax rate of 33%, there are two lower tax rates. The tax rate for profits (payable income) is 18% for less than 30,000 yuan, 27% for 30,000 to 100,000 yuan, and 33% for more than 100,000 yuan.

2. There are two ways to collect the income tax of domestic enterprises, one is the verification and collection, which is to calculate your profit according to the number obtained by directly multiplying your income by a ratio (according to different tax authorities in different industries to formulate different rates for enterprises), and then multiplying by the corresponding tax rate) to calculate your payable enterprise income tax; The other is audit collection, which is to calculate the amount of income tax payable based on the income on your account minus your costs and expenses, and then multiply it by the corresponding tax rate).

Legal analysis: Unless otherwise provided by tax laws and administrative regulations, if a resident enterprise takes the place of enterprise registration as the place of tax payment and the place of registration is overseas, the place where the actual management agency is located shall be the place of tax payment. If a non-resident enterprise establishes an institution or place within the territory of China, the place where the institution or place is located shall be the place of taxation.

If a non-resident enterprise establishes two or more institutions or places in China, it may choose to have its main institutions and places pay enterprise income tax on a consolidated basis upon examination and approval by the tax authorities. For non-resident enterprises that have not established an institution or place in China, or that have established an institution or place but have no actual connection with the income obtained by the institution or place they have established, the place where the withholding agent is located shall be the place of taxation. (1) Major institutions and venues shall meet the following conditions at the same time:

1.Responsible for the supervision and management of the production and business activities of other institutions and places. There are complete account books and vouchers, which can accurately reflect the income, costs, expenses and profits and losses of each institution and place.

2) Examination and approval by the tax authorities refers to the examination and approval by the tax authorities at the common higher level of the tax authorities where the institutions and places are located. If a non-resident enterprise needs to set up, merge, relocate, close or cease the business of an institution or place after being approved to pay the enterprise income tax in a consolidated manner, the main institution or place responsible for the consolidated declaration and payment of enterprise income tax shall report to the local tax authority in advance that the main institution or place that it wants to change the consolidated payment of enterprise income tax shall be handled in accordance with the above provisions.

Legal basis: Enterprise Income Tax Law of the People's Republic of China

Article 2 Enterprises are divided into resident enterprises and non-resident enterprises.

For the purposes of this Law, the term "resident enterprise" refers to an enterprise established within the territory of China in accordance with the law, or established in accordance with the laws of a foreign country (region) but with an actual management institution within the territory of China.

For the purposes of this Law, the term "non-resident enterprise" refers to an enterprise established in accordance with the laws of a foreign country (region) and whose actual management is not in China, but which has established an institution or place in China, or an enterprise that has not established an institution or place in China, but has income in China.

Article 3 Resident enterprises shall pay enterprise income tax on their income within and outside China.

If a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by the establishment or place in China, as well as the income that occurs outside China but has an actual connection with the institution or place established by the non-resident enterprise.

If a non-resident enterprise has not established an institution or place in China, or if it has established an institution or place but the income obtained has no actual connection with the institution or place it has established, it shall pay enterprise income tax on its income in China.

Article 4 The tax rate of the income tax of the enterprise is 25.

The applicable tax rate for non-resident enterprises to obtain the income specified in paragraph 3 of Article 3 of this Law is 20.

Article 5 The total income of an enterprise in each tax year shall be the taxable income after deducting the non-taxable income, tax-exempt income, various deductions and the losses of previous years that are allowed to be made up.