Construction worker's salary tax deduction

Legal analysis: construction workers wages over the starting line, but also need to pay personal income tax, as long as the resident individuals working in our country, are the object of personal income tax. According to the relevant legal provisions of the following individual income, should pay personal income tax: (a) wages, salary income.

Legal basis: "Chinese People's **** and State Individual Income Tax Law"

Article 1 Individuals who have a domicile in China or who do not have a domicile and who have resided in China for a total of one hundred and eighty-three days in a taxable year are resident individuals. Resident individuals shall pay individual income tax on income derived from sources within and outside China in accordance with the provisions of this Law. Individuals who do not have a domicile and do not reside in China, or individuals who do not have a domicile and have resided in China for less than 183 days in a taxable year, are non-resident individuals. Non-resident individuals shall pay individual income tax on income derived from the territory of China in accordance with the provisions of this Law. The taxable year begins on January 1 and ends on December 31 of the Gregorian calendar.

Article 2 The following individual income shall be subject to individual income tax: (1) wages and salaries; (2) remuneration for labor; (3) remuneration for manuscripts; (4) royalties; (5) business income; (6) interest, dividends and bonuses; (7) income from leasing of property; (8) income from the transfer of property; and (9) accidental income. Resident individuals obtaining income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax on a consolidated basis according to the taxable year; non-resident individuals obtaining income from items 1 to 4 of the preceding paragraph shall calculate their individual income tax on a monthly or sub-total basis. If a taxpayer obtains income from the fifth to ninth items of the preceding paragraph, the individual income tax shall be calculated separately in accordance with the provisions of this Law.