Legal analysis: Labor fees, that is, labor remuneration in personal income tax. Labor remuneration is labor remuneration paid based on the quantity and quality of service labor provided.
Legal basis: "Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China" Article 6 The scope of personal income stipulated in the Personal Income Tax Law: (1) Wage and salary income refers to personal income Wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to the employment or employment received as a result of the employment or employment. (2) Income from labor remuneration refers to the income obtained by individuals engaged in labor services, including design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, translation, review, calligraphy and painting, sculpture, film and television , sound recordings, video recordings, performances, performances, advertising, exhibitions, technical services, introduction services, brokerage services, agency services and other services. (3) Income from author remuneration refers to the income an individual obtains from the publication or publication of his or her works in the form of books, newspapers, periodicals, etc. (4) Income from royalties refers to the income obtained by individuals from providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; income obtained from providing the right to use copyrights does not include income from royalties. (5) Business income refers to: 1. The income obtained by individual industrial and commercial households from production and business activities. Investors in sole proprietorships and individual partners of partnerships come from the production and operation of sole proprietorships and partnerships registered in the country. Income; 2. Income obtained by individuals from running schools, medical treatment, consulting and other paid service activities in accordance with the law; 3. Income obtained by individuals from contracting operations, leasing operations, subcontracting and subletting of enterprises and institutions; 4. Income obtained by individuals from other production , income from business activities. (6) Interest, dividends, and bonus income refer to interest, dividends, and bonus income obtained from individuals owning debts, equity, etc. (7) Income from property leasing refers to the income obtained by individuals from leasing real estate, machinery and equipment, vehicles and ships, and other properties. (8) Income from property transfer refers to the income obtained by individuals from the transfer of securities, equity, property shares in partnerships, real estate, machinery and equipment, vehicles and ships, and other properties. (9) Incidental income refers to an individual’s income from winning a prize, winning a prize, winning a lottery, and other incidental income. If it is difficult to define taxable income items for personal income, it shall be determined by the taxation department of the State Council.