Do I have to pay taxes when I invoice for expert consultation fees on a part-time basis?

Providing expert consultation fees is a labor service activity. After the individual provides the labor service fee, the tax bureau will issue an invoice for the expert consultation fee on behalf of the tax bureau, and will also collect the relevant tax stamps.

If the tax bill issued by the tax bureau and the tax collected do not include individual tax, the party paying the labor service fee will withhold and pay the labor service tax according to law.

In short, if the tax bureau fails to withhold and remit the tax when issuing the invoice, it will be withheld and remitted by the unit that pays the labor fee. You only need to submit the invoice of the service fee to the unit that pays the service fee.