Invoice issuing units (including tax authorities and units entrusted by tax authorities to issue invoices) uniformly indicate in the remarks column of invoices that "individual income tax is withheld and remitted by the payer according to law". Therefore, enterprises need to declare withholding personal income tax when paying labor remuneration. Income from remuneration for labor services is the balance of income after deducting expenses. When paying taxes in advance, if the income from labor remuneration does not exceed 4,000 yuan each time, the deduction fee shall be calculated according to 800 yuan; If the income is more than 4,000 yuan each time, the expenses will be deducted according to 20% of the income.