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建安企业应如何把握所得税纳税地点之规定□林国镜１９９５年底国家税务总局以国税发〔１９９５〕２２７号文对建筑安装企业纳税地点作了明确规定。即：建筑安装企业离开工商登记注册地或经营管理所在地（简称所在地）到市县（区）以外地区施工的，应向其所在地的主管税务...
Jian’an enterprises how to grasp the provisions of the income tax location □ Lin Guo mirror by the end of 1995 State Administration of Taxation Guo Shui Fa [1995] No. 227 on the construction and installation of business tax position made clear. Namely: construction and installation enterprises to leave the business registration or place of operation and management (referred to as the location) to the city (district) outside the area of construction, should be the competent tax ...