Article 1 In order to strengthen the collection and management of individual income tax in the construction and installation industry, these Measures are formulated in accordance with the Individual Income Tax Law of People's Republic of China (PRC) and its implementing regulations, the Tax Collection and Management Law of People's Republic of China (PRC) and its implementing regulations and other relevant laws and administrative regulations.
Article 2 The term "construction and installation industry" as mentioned in these Measures includes construction, installation, repair, decoration and other engineering operations. Project contractors, self-employed individuals and other individuals engaged in the construction and installation industry are taxpayers of personal income tax. Income obtained from the construction and installation industry shall be subject to individual income tax according to law.
Article 3 Individual income tax shall be levied on the income obtained by the contractor who contracts various engineering operations in the construction and installation industry according to different situations: the income that the operating results are owned by the contractor personally, or the income that the contractor personally retains part of the operating results according to the provisions of the contract (agreement), shall be taxed according to the projects obtained by enterprises and institutions in contracting and leasing operations; Income obtained through other modes of distribution shall be taxed according to the items of income from wages and salaries.
Individual industrial and commercial households engaged in the construction and installation industry, construction and installation teams and individuals engaged in the construction and installation engineering operation without obtaining a business license, and construction and installation enterprises whose industrial and commercial registration is changed to individual economic nature after contracting by individuals shall pay individual income tax on their construction and installation income according to the projects obtained by the production and operation of individual industrial and commercial households.
Income obtained by other personnel in the construction and installation industry from engineering operations shall be subject to individual income tax according to the items of wages, salaries and remuneration for labor services.
Article 4 Units and individuals engaged in the construction and installation industry shall go through tax registration according to law. Units and individuals engaged in the construction and installation industry in different places must, within 3 days before the project starts, go through the relevant registration formalities with the competent tax authorities with their business licenses, certificates of tax administration for out-of-town business activities, approval documents of urban construction departments, project contract (agreement), bank account numbers and other materials required by the competent tax authorities.
Article 5 The competent tax authorities may, according to the scale of the project, order units and individuals engaged in construction and installation projects without business licenses to pay a certain amount of tax deposit. After the tax is settled within the prescribed time limit, the tax deposit will be refunded; If the tax is not settled within the time limit, the tax deposit shall be used to offset the tax payable and the late payment fee.
Sixth units and individuals engaged in the construction and installation industry should set up accounting books, improve the financial system, accurate and complete accounting. For units and individuals that have not set up accounting books, or cannot accurately and completely conduct accounting, the competent tax authorities may, according to the scale of the project, the price of the project contract (agreement) and the progress of the project completion, verify their taxable income or taxable amount, and tax accordingly. The specific examination and approval measures shall be formulated by the tax authorities at or above the county level (including the county level).
Article 7 Units and individuals engaged in engineering operations in the construction and installation industry shall, in accordance with the provisions of the competent tax authorities, purchase, issue and keep special invoices for the construction and installation industry or other usable invoices.
Article 8 Individual income tax of construction and installation industry shall be withheld and remitted by withholding agents, and taxpayers shall declare and pay it themselves.
Article 9 Units and individuals engaged in engineering operations in the construction and installation industry are withholding agents for personal income tax. When paying income to individuals, they shall withhold and remit their due personal income tax according to law.
Article 10 If there is no withholding agent and the withholding agent fails to withhold and remit the tax according to the provisions, the taxpayer shall declare and pay the tax to the competent tax authorities on his own.
Eleventh units engaged in construction and installation engineering operations in different places shall withhold and remit personal income tax at the place where the engineering operations are located. However, if the income is distributed in the place where the unit is located, and complete and accurate accounting books and vouchers can be provided to the competent tax authorities, the individual income tax can be withheld back to the place where the unit is located after approval by the competent tax authorities.
Article 12 Taxpayers and withholding agents involved in the first and second paragraphs of Article 3 of these Measures shall prepay and withhold individual income tax according to the monthly project completion amount, and make annual settlement. If the project is operated across years, individual income tax shall be paid in advance and withheld according to the annual income. If it is difficult to divide the income of each year, you can pay the tax in advance and withhold it monthly. After the project is completed, you can share the income according to the amount of the project completed in each year and settle the tax.
Article 13 Withholding agents shall declare the monthly tax payable by taxpayers themselves, turn it into the state treasury within 7 days of the following month, and submit the withholding individual income tax report or tax return form and other materials required by the tax authorities to the competent tax authorities.
Article 14 A handling fee of 2% shall be paid to the withholding agent according to the tax withheld.
Article 15 The tax authorities in the place where the construction and installation industry unit is located and the tax authorities in the place where the project operates can negotiate the specific operation methods for withholding and remitting individual income tax. Both parties have the right to conduct tax inspection on the construction and installation industry units and individuals according to law, and have the right to deal with their violations of tax provisions according to law. However, if one party has already dealt with it, the other party shall not deal with it repeatedly.
Article 16 Taxpayers and withholding agents who violate the provisions of these Measures shall be punished by the competent tax authorities in accordance with the Law of People's Republic of China (PRC) on the Administration of Tax Collection, the Interim Measures for the Withholding and Remittance of Individual Income Tax, the Interim Measures for the Self-declaration and Payment of Individual Income Tax and other relevant laws and administrative regulations. Those who violate the criminal law shall be transferred to judicial organs for handling.
Seventeenth the term "competent tax authorities" as mentioned in these Measures refers to the local tax bureaus (branches and offices) where the construction and installation industry is located.
Article 18 Local tax bureaus of provinces, autonomous regions and municipalities directly under the Central Government may, in accordance with the principles stipulated in these Measures, formulate specific measures for collection and management, and report them to State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) for the record.
Article 19 Matters not covered in these Measures shall be implemented in accordance with the Individual Income Tax Law of People's Republic of China (PRC) and its implementing regulations, the Tax Collection and Administration Law of People's Republic of China (PRC) and its implementing regulations and other relevant laws and administrative regulations.
Twentieth approach by the People's Republic of China (PRC) State Taxation Administration of The People's Republic of China is responsible for the interpretation of.
Article 21 These Measures shall be implemented as of 1996 1.
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