According to the document "Reply of State Taxation Administration of The People's Republic of China on Issues Related to Withholding and Paying Personal Income Tax by Construction and Installation Enterprises" (Guo [20065438+0] No.505), "1. If a construction and installation enterprise engaged in construction and installation engineering business in other places has withheld and paid personal income tax in other places (by whatever means), the competent tax authorities at the place where the institution is located shall not collect personal income tax by auditing or other means. However, for enterprise managers and engineering technicians who are not directly engaged in the construction and installation business in different places, personal income tax shall be levied by the competent tax authorities where the institution is located. ?

Two, construction and installation enterprises in the local and foreign engineering operations, the competent tax authorities of the two places can be based on the actual situation of enterprises and engineering operations, respectively, to determine the collection methods and collect personal income tax in accordance with the provisions.

Three, according to a certain proportion of the project price to calculate the withholding of personal income tax, how to share the tax among taxpayers is decided by the enterprise, and it is withheld and remitted when paying personal income tax; If it is not withheld, it shall be deemed that the enterprise pays taxes on behalf of individuals, and the taxes paid by the enterprise shall be calculated and paid according to the relevant provisions of individual income tax. "