【12366热点速递】近期关于跨区域建筑服务类问题热点答疑（四）

Group 1 - The article discusses the process of voiding cross-regional tax reports through the new electronic tax bureau, detailing the steps required for tax personnel to log in and navigate the system [1][3][7] - It outlines the ability to query, add, postpone, modify, or void reports once logged into the system [3][5][14] - The article emphasizes the importance of selecting the correct report to void and confirms the action through a prompt [7][8] Group 2 - The article explains the tax obligations for construction enterprises operating across regions, including corporate income tax, value-added tax (VAT), and personal income tax [9][10][11] - It specifies that construction enterprises must prepay corporate income tax based on actual operating income and outlines the VAT prepayment rates for general taxpayers and small-scale taxpayers [9][10] - The article also details the personal income tax responsibilities for management and technical personnel working on cross-provincial projects, emphasizing the need for proper withholding and reporting [10][11] Group 3 - The article provides instructions for modifying cross-regional tax reports, including the steps for logging in and accessing the modification interface [13][14][18] - It highlights the ability to change key information such as business methods and contact details before submitting the modifications [20][22] - The successful modification process is confirmed through a system notification [22]