Hiring a foreign individual who has no employment relationship needs to pay the other party's labor fee, and the employing company needs to pay the other party's labor fee after withholding income tax. (If RMB is paid in China, the foreign exchange bureau does not need to examine and approve the payment of foreign exchange; If the payment is made overseas, the foreign exchange bureau needs to approve the payment of foreign exchange. )

The proportional tax rate for China citizens and foreign citizens is 20%. However, if the income from labor remuneration is abnormally high 1 times, an additional levy method will be implemented, and the income from labor remuneration will actually be subject to three progressive tax rates of 20%, 30% and 40%.

Specific accounting treatment:

Borrow: management costs or main business costs-labor costs,

Loans: bank deposits,

Taxes payable-personal income tax payable.