近几年,建安市场蓬勃发展,为个人所得税带来巨大的税源潜力。对于异地建安个人所得税的管征,《国家税务总局关于印发<建筑安装业个人所得税征收管理暂行办法>的通知》(以下简称“暂行办法”)做了总体规定,但是暂行办法在操作实践中仍然存在诸多问题,如纳税人不清、应税项目不明、征税依据含糊、管征单位混乱等, In recent years, the booming market Jian’an, personal income tax tremendous tax potential. As for the administration of personal income tax in different places, the General Provisions of the State Administration of Taxation on Printing and Distributing the Interim Measures for the Administration of the Collection of Individual Income Tax in Construction and Installation Industry (hereinafter referred to as “Interim Measures ”) There are still many problems, such as taxpayers are unclear, taxable items are not clear, based on vague tax collection, management unit chaos, etc.,