If a director of an enterprise signs a labor contract while serving in the company, the director's expenses paid by the enterprise belong to wages and salaries, and if a labor contract is not signed, it belongs to labor remuneration expenditure. According to the relevant tax regulations, the method of calculating directors' fees according to the income from labor remuneration is only applicable to the situation that individuals serve as directors and supervisors of the company and do not work in the company; Where an individual holds a post in a company (including affiliated companies) and concurrently serves as a director or supervisor, the director's fee and supervisor's fee shall be combined with the individual's salary income, and individual income tax shall be paid uniformly according to the salary income items.