Is the income from construction services contracted by Foreman (without business license) the income from operation or remuneration? In practice, the tax department issues invoices on behalf of the tax department, and it is required to declare individual income tax according to the remuneration of labor services
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127, Article 3: the income of individual industrial and commercial households engaged in construction and installation industry, construction and installation teams and individuals who undertake construction and installation projects without business license, and construction and installation enterprises whose industrial and commercial registration has changed to individual economic nature after individual contracting shall be calculated according to the income items of production and operation of individual industrial and commercial households Collect individual income tax
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According to the individual income tax law of the people’s Republic of China, a progressive tax rate of 5% to 35% is applicable to business income
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Not in accordance with the notice of the State Administration of Taxation on printing and distributing the Interim Measures for the administration of the collection of individual income tax in the construction and installation industry: the individual industrial and commercial households engaged in the construction and installation industry, the construction and installation teams and individuals who undertake the construction and installation engineering operations without business license, and the construction and installation enterprises whose industrial and commercial registration has changed to the nature of individual economy after the implementation of individual contracting, are engaged in construction and installation The income from the installation industry shall be subject to individual income tax according to the income items of production and operation of individual industrial and commercial households
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What is the basis? Guo Shui [1996] No
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