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 stipulates that taxpayers and withholding agents involved in the first and second paragraphs of Article 3 of these Measures shall pay in advance and withhold individual income tax according to the monthly project completion amount, and settle it annually. 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 17 stipulates that the competent tax authorities mentioned in these Measures refer to the local tax bureaus (branches and offices) where the construction and installation industry is located.
Article 1 of State Taxation Administration of The People's Republic of China's Reply on Withholding and Paying Personal Income Tax by Construction and Installation Enterprises (Guo [20065438+0] No.505) stipulates:
Where a construction and installation enterprise engaged in construction and installation engineering business in other places has withheld and remitted personal income tax in other places (no matter what method is used for calculation), the competent tax authorities at the place where the institution is located shall not levy personal income tax on the personnel who have obtained construction and installation business income in other places 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.
Accordingly, if a construction and installation enterprise engaged in construction and installation engineering business in other places has withheld and remitted personal income tax in other places, the competent tax authorities at the place where the institution is located shall not levy personal income tax on those who have obtained construction and installation business income in other places through audit or other means.