How to distinguish labor compensation and job salary?

In today's economy, more and more people are starting their sideline production. In addition to collecting additional income, it is also necessary to declare personal income tax, so these incomes, in the end, which personal income tax declaration category?

What kind of income belongs to the income of service remuneration?

According to the tax law, the term "income from remuneration for personal services" refers to income obtained by individuals from engaging in personal services. Including design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, translation, review, painting and calligraphy, sculpture, film and television, sound recording, video, performance, performance, advertising, exhibition, technical services, introduction services, brokerage services, agency services and other services obtained.

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What are wages and salaries? 

What is the difference between it and "remuneration for labor"?

Income from wages and salaries refers to non-independent personal service activities, that is, the remuneration obtained by serving or being employed in organs, organizations, schools, troops, enterprises and public institutions and other organizations; The income of labor remuneration is the remuneration obtained by individuals who independently engage in various skills and provide various services.

The main difference between the two is that the former has a relationship between employment and employment, while the latter does not.

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Policy basis

01

Individual Income Tax Law of the People's Republic of China

02

Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China (Decree No. 707 of The State Council of the People's Republic of China)

03

Notice of the State Administration of Taxation on Issuing the Provisions on Several Issues Concerning the Collection of Individual Income Tax (1994) No. 89)

If you need any more information, feel free to contact SOLUTIONS. We will be glad to assist you.

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