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国家税务总局针对建筑企业税收征收管理存在的两头征税现象,于2010年1月下发了《关于建筑企业所得税征收管理有关问题的通知》(国税函[2010]39号,以下简称39号文),在《关于印发〈跨地区经营汇总纳税企业所得税征收管理
The State Administration of Taxation issued the Circular on Issues Concerning the Collection and Administration of Income Taxes on Construction Enterprises (Guoshuihan [2010] No. 39, hereinafter referred to as Circular 39) ), In the "On the issuance of cross-regional business taxpayers income tax collection management