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Announcement of Guangdong Local Taxation Bureau on Unifying the Provincial Assessment and Collection Proportion of Income Tax against Operating Personnel of the Construction and Installation Enterprises which are engaged in Construction Work in Different Places

Document No.:Announcement No.2, 2017 of Guangdong Local Taxation Bureau

Taxes:Individual Income Tax

Date of Promulgation:

IssueDepartment:Local Taxation Bureaus of Localities

Date of Implementatio:2017-09-12


In accordance with relevant provisions of the “Implementing Regulations for the Individual Income Tax Law of the People's Republic of China”, the “Notice of the State Administration of Taxation on Printing and Issuing the ‘Interim Measures for the Administration of Individual Income Tax Collection of Construction and Installation Industry’” (Guo Shui Fa [1996] No.127) and the “Announcement of the State Administration of Taxation on Issues Concerning the Management of Individual Income Tax Collection for Operating Personnel of Cross-provincial Projects” (Announcement No.52, 2015 of the State Administration of Taxation), we hereby notify the requirements relating to the unification of assessment and collection proportion of income tax against operating personnel of the construction and installation enterprises which are engaged in construction work in different places in Guangdong Province (excluding Shenzhen, the same below) as follows:

As for construction enterprises which operate across the provinces (autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state budgetary plan) and which are engaged in construction and installation work within the territory of Guangdong Province, and construction enterprises which are engaged in multi-city construction and installation work within the territory of Guangdong Province, if such enterprises are in conformity with the conditions for tax collection upon assessment, the individual income tax of their operational personnel shall be levied upon assessment by the in-charge taxation authorities in the locality of the project uniformly according to 4‰ of the project cost.

This announcement shall come into effect on October 1, 2017 and shall remain valid for 5 years.

Guangdong Local Taxation Bureau
September 12, 2017

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