If it is a general enterprise, and it is not paid regularly, it can be included in other business expenses corresponding to other business income.
If it is a temporary technical or management or logistics personnel, the service fee paid shall be included in the "management fee".
In short, unless it is an employee of this enterprise, the labor cost of general temporary personnel is not included in the "salary payable to employees-wages".
Enterprises that pay labor fees have the responsibility to withhold and remit personal income tax.
Article 39 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2016] No.36) stipulates that if a taxpayer concurrently sells goods, services, intangible assets or real estate and applies different tax rates or collection rates, the sales at different tax rates or collection rates shall be accounted for separately; If it is not accounted for separately, a higher tax rate shall apply.
To provide modern service industry services (except tangible movable property leasing services), the tax rate is 6% and the collection rate is 3%. Including: research and development and technical services, information technology services, cultural and creative services, logistics support services, forensic consulting services. The general taxpayer calculates the value-added tax at 6%, and the input tax can be deducted; Small-scale taxpayers are simply levied at 3%, and the input tax cannot be deducted.