52 of the State Administration of Taxation in 2015 The subcontractor shall withhold and remit the payment according to law and report to the local tax authority where the project is operated.
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Q: How to withhold individual income tax for construction and installation enterprises engaged in construction and installation projects in other places? A: According to the relevant provisions of the Announcement of the State Administration of Taxation on the Administration of the Levy of Personal Income Tax on the Construction and Installation Workers of Trans provincial and Non local Projects (Announcement No.
2、 The trans provincial and non local construction unit shall report to the local tax authority the full amount withholding of all employees for the wages and salaries of the project operators it has paid.
The individual income tax on wages and salaries during the period when the general contracting enterprises and sub contracting enterprises employ labor workers to work across provinces and other places through labor dispatch companies shall be withheld and remitted by the labor dispatch companies according to law and reported and paid to the local tax authorities where the project is operated.
The above answers are for reference only.
Where full withholding declaration is carried out for all employees, the local tax authority where the project is located shall not verify the collection of individual income tax.
If you have any questions, please consult the local competent tax authority.