According to the provisions of the "Announcement of the State Administration of Taxation on the Collection and Management of Individual Income Tax for Cross-Provincial and Remote Project Workers in the Construction and Installation Industry" (State Administration of Taxation Announcement No. 52, 2015), general contracting enterprises, subcontractors The personal income tax on the wages and salaries of management personnel, technical personnel and other staff dispatched by enterprises to cross-provincial engineering projects while working in other places shall be withheld and paid by the general contracting enterprise and subcontracting enterprise in accordance with the law and reported to the tax authorities where the project operations are located. Pay.

The personal income tax on wages and salaries earned by general contractors and subcontractors through labor dispatch companies when they hire laborers to work in different places across provinces shall be withheld and paid by the labor dispatch company in accordance with the law to the tax authorities where the project operations are located. Declaration and payment.

Therefore, the wages and salaries paid by the company's management and technical personnel stationed in cross-provincial engineering projects in other places during their work in other places should be reported and paid to the tax authorities where the engineering operations are located in accordance with the law.