2. According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Administration of Inter-provincial Individual Income Tax Collection for Construction and Installation Workers (Announcement No.52 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) 20 15):
Personal income tax on wages and salaries earned by managers, technicians and other staff of general contracting enterprises and sub-contracting enterprises stationed in inter-provincial and off-site projects shall be withheld and remitted by general contracting enterprises and sub-contracting enterprises according to law, and shall be declared and paid to the tax authorities in the place where the project operates.
General contracting enterprises and subcontracting enterprises employ laborers to work in different provinces through labor dispatch companies, and personal income tax on wages and salaries is withheld and remitted by labor dispatch companies according to law, and declared and paid to the tax authorities where the project works.
Extended data:
Personal income tax has three different tax rates according to different tax items:
Comprehensive income (income from wages and salaries, income from labor remuneration, and income from royalties) is subject to a 7-level progressive tax rate, and tax is calculated according to the monthly taxable income. The tax rate is classified according to the taxable income of individual monthly wages and salaries, with the highest level being 45%, the lowest level being 3%, and the ***7 level.
Operating income is subject to 5 levels of excess progressive tax rate. The income from production and operation of individual industrial and commercial households and the annual taxable income from contracted operation and lease operation of enterprises and institutions are classified into grades, with the lowest grade being 5%, the highest grade being 35%, and the first grade being 5.
Proportional tax rate. Personal income tax is levied on personal income such as interest, dividends, bonus income, property lease income, property transfer income, accidental income and other income, and the proportional tax rate of 20% is applicable.
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