Legal analysis: the service fee should include: service content, construction period, subcontracting, cost decomposition and service completion. Labor expenses, that is, labor remuneration in personal income tax. Refers to the income obtained by individuals who independently engage in various non-employment services. It differs from wages and salaries in that labor remuneration is the income obtained by independent individuals engaged in freelance work, while wages and salaries belong to subordinate individual labor activities. In other words, there is a relationship between employment and employment in the remuneration obtained by institutions, enterprises and institutions for their services and employment. Labor remuneration refers to income: it refers to the income obtained by individuals engaged in design, decoration, installation, drawing and testing, testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, translation, auditing, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertising, exhibition, technical services, introduction services, brokerage services, agency services and other labor services.
Legal basis: Article 47 of the Labor Law of People's Republic of China (PRC). The employing unit shall independently determine the wage distribution mode and wage level of the unit according to the production and operation characteristics and economic benefits of the unit.