Project contractor, individual businessman and other individuals who engage in construction installation, such as construction, installation, maintenance, decoration and other construction operations are obliged to pay individual income tax.

There are two conditions for such income tax to be levied. First, if the income belongs to individual, or belongs to the individual according to contracting agreement, then the individual income tax shall be levied according to the contracting and leasing income. Second, if the income will be divided, then individual income tax shall be levied according to salary and income.

Individual businessman who engage in construction installation or construction team or individual who engage in such businesses without business license, or if industrial and commercial registration is changed, then individual tax shall be levied according to the production and income tax of individual businessman.

Income of other individuals who engage in construction business shall pay their individual income tax according to the salary and income.