According to their different roles in engineering construction, the method of calculating individual income tax is also different: (1) for contractors who contract construction projects, the income of operating results owned by the Contractor shall be subject to individual income tax according to “business income”（ 2) If there is an employment relationship between construction workers and contractors, the income obtained by construction workers shall be subject to individual income tax according to “wage and salary income”（ 3) If there is no employment relationship between the construction worker and the contractor, the income obtained by the construction worker shall be subject to individual income tax according to the “income from labor remuneration”
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Individuals provide construction engineering services
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Zhang San’s income shall be subject to individual income tax according to “business income”, and the five-level excess progressive tax rate of 5% – 35% shall apply; Li Si, Wang Wu and others pay individual income tax according to the “income from wages and salaries”, and apply a seven level excess progressive tax rate of 3% – 45%
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Today is the 1608th day for Mr
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[case] as a contractor, Zhang San contracted the decoration project of a shopping mall and hired Li Si, Wang Wu and others for construction
. Fixing Socket Angular End Nail Plate
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Meng to accompany you
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