Announcement of the State Administration of Taxation on Issues concerning the Collection and Administration of Individual Income Tax on Workers Engaged in Trans-provincial Projects in the Construction and Installation Industry
Announcement of the State Administration of Taxation on Issues concerning the Collection and Administration of Individual Income Tax on Workers Engaged in Trans-provincial Projects in the Construction and Installation Industry
Announcement of the State Administration of Taxation on Issues concerning the Collection and Administration of Individual Income Tax on Workers Engaged in Trans-provincial Projects in the Construction and Installation Industry
Announcement of the State Administration of Taxation [2015] No.52
July 20, 2015
In order to regulate and strengthen the collection and administration of individual income tax on workers engaged in projects involving different provinces (autonomous regions, municipalities directly under the Central Government or cities specifically designated in the state plan, hereinafter the same) in the construction and installation industry, in accordance with the provisions of the Individual Income Tax Law of the People's Republic of China and other relevant laws and regulations, the relevant issues are hereby announced as follows:
I. For the income from wages and salaries of managers, technicians and other staff workers assigned by a general contracting enterprise or sub-contracting enterprise to a trans-provincial project, the individual income tax shall be withheld by the general contracting enterprise or sub-contracting enterprise in accordance with the law, and declared and paid to the local tax authority at the place where the project is located.
For the income from wages and salaries of workers employed by a general contracting enterprise or sub-contracting enterprise through a labor dispatching company for a trans-provincial project, the individual income tax shall be withheld by the labor dispatching company in accordance with the law, and declared and paid to the local tax authority at the place where the project is located.
II. For the individual income tax on the income from wages and salaries of workers withheld by the entities undertaking trans-provincial projects, the filing of the statement on full payment for all workers shall be handled with the local tax authorities at the places where the projects are located; for entities implementing the filing of the statement on full payment for all workers, the local tax authorities at the places where the projects are located shall not assess and collect the individual income tax.
III. Where the tax authority at the place where the general contracting enterprise, sub-contracting enterprise or labor dispatching company is located needs to obtain the information on payment of individual income tax on the income from wages and salaries of workers engaged in projects involving different places, the tax authority at the place where the project is located shall provide such information in a timely manner. The tax authority at the place where the general contracting enterprise, sub-contracting enterprise or labor dispatching company is located shall avoid double taxation regarding the income from wages and salaries of workers engaged in projects involving different places. The tax authorities in the places where the project is located and where the withholding entity is located shall strengthen communication and coordination and earnestly safeguard the rights and interests of taxpayers.
IV. The collection and administration of individual income tax on construction workers engaged in projects involving different places in a province in the construction and installation industry shall be subject to the Announcement.
V. The Announcement shall come into force as of September 1, 2015. Article 11 of the Circular of the State Administration of Taxation on Issuing the Interim Measures for the Collection and Administration of Individual Income Tax in the Construction and Installation Industry (Guo Shui Fa [1996] No.127) shall be repealed simultaneously.
The Announcement is hereby given.
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Announcement of the State Administration of Taxation [2015] No.52
July 20, 2015
In order to regulate and strengthen the collection and administration of individual income tax on workers engaged in projects involving different provinces (autonomous regions, municipalities directly under the Central Government or cities specifically designated in the state plan, hereinafter the same) in the construction and installation industry, in accordance with the provisions of the Individual Income Tax Law of the People's Republic of China and other relevant laws and regulations, the relevant issues are hereby announced as follows:
I. For the income from wages and salaries of managers, technicians and other staff workers assigned by a general contracting enterprise or sub-contracting enterprise to a trans-provincial project, the individual income tax shall be withheld by the general contracting enterprise or sub-contracting enterprise in accordance with the law, and declared and paid to the local tax authority at the place where the project is located.
For the income from wages and salaries of workers employed by a general contracting enterprise or sub-contracting enterprise through a labor dispatching company for a trans-provincial project, the individual income tax shall be withheld by the labor dispatching company in accordance with the law, and declared and paid to the local tax authority at the place where the project is located.
II. For the individual income tax on the income from wages and salaries of workers withheld by the entities undertaking trans-provincial projects, the filing of the statement on full payment for all workers shall be handled with the local tax authorities at the places where the projects are located; for entities implementing the filing of the statement on full payment for all workers, the local tax authorities at the places where the projects are located shall not assess and collect the individual income tax.
III. Where the tax authority at the place where the general contracting enterprise, sub-contracting enterprise or labor dispatching company is located needs to obtain the information on payment of individual income tax on the income from wages and salaries of workers engaged in projects involving different places, the tax authority at the place where the project is located shall provide such information in a timely manner. The tax authority at the place where the general contracting enterprise, sub-contracting enterprise or labor dispatching company is located shall avoid double taxation regarding the income from wages and salaries of workers engaged in projects involving different places. The tax authorities in the places where the project is located and where the withholding entity is located shall strengthen communication and coordination and earnestly safeguard the rights and interests of taxpayers.
IV. The collection and administration of individual income tax on construction workers engaged in projects involving different places in a province in the construction and installation industry shall be subject to the Announcement.
V. The Announcement shall come into force as of September 1, 2015. Article 11 of the Circular of the State Administration of Taxation on Issuing the Interim Measures for the Collection and Administration of Individual Income Tax in the Construction and Installation Industry (Guo Shui Fa [1996] No.127) shall be repealed simultaneously.
The Announcement is hereby given.
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