Is it necessary to declare a tax on the labor cost of the consulting company?

Need. There is a cost to this, and the tax should be withheld and remitted according to the income from labor remuneration. Tax declaration of labor remuneration means that taxpayers should report to the competent tax authorities within the prescribed tax period when they obtain income from labor remuneration. Labor cost refers to the cost of providing labor services by an enterprise, which can be internal or external to the enterprise, relative to the labor income of the enterprise. If repair and handling services are provided, the corresponding labor wages, welfare, labor insurance and related expenses are labor costs.

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. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.