Labor cost invoices can be issued in the following areas: labor subcontracting and labor dispatch services; Business consulting, investment consulting, enterprise management consulting, market information consulting and investigation services; And cultural and artistic exchange planning, craft gift design, logo design, daily necessities wholesale and retail.
Legal objectivity:
Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) shall be subject to individual income tax: (1) Income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income.