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异地作业的建筑安装业中的个人所得税征收问题根据国家税务总局《建筑安装业个人所得税征收管理暂行办法》的规定,在异地从事建筑安装业工程作业的单位,应在工程作业所在地扣缴个人所得税。从事建筑安装业的单位和个人应设置会计账簿,健全财务制度,准确完整地进行财务核算。对?
According to the “Provisional Measures for the Administration of the Collection of Individual Income Tax on Construction and Installation Industry” stipulated by the State Administration of Taxation, units engaged in construction and installation engineering work in different places should withhold personal income tax at the site of construction operation . Units and individuals engaged in construction and installation industry should set up accounting books, improve the financial system, accurate and complete financial accounting. Correct?