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| Announcement of the State Administration of Taxation | | 国家税务总局公告 |
| (No. 52 [2015]) | | （2015年第52号） |
| Announcement on Issues concerning the Collection of Individual Income Tax on Workers Engaged in Trans-Provincial Projects in the Construction and Installation Industry | | 关于建筑安装业跨省异地工程作业人员个人所得税征收管理问题的公告 |
| In order to regulate and strengthen the administration of collection of individual income tax on workers engaged in trans-provincial (autonomous regions, municipalities directly under the Central Government or cities under separate state planning, hereinafter the same) projects 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, relevant issues are announced as follows: | | 为规范和加强建筑安装业跨省（自治区、直辖市和计划单列市，下同）异地工程作业人员个人所得税征收管理，根据《中华人民共和国个人所得税法》等相关法律法规规定，现就有关问题公告如下： |
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, and declared and paid to the tax authority at the place where the project is located.
．．．．．． | | 一、总承包企业、分承包企业派驻跨省异地工程项目的管理人员、技术人员和其他工作人员在异地工作期间的工资、薪金所得个人所得税，由总承包企业、分承包企业依法代扣代缴并向工程作业所在地税务机关申报缴纳。
．．．．．． |
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