Income from labor services refers to the income obtained by individuals independently engaging in non-employment labor services. Such services usually include design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio and video recording, performance, performance, advertisement, exhibition, technical service, introduction service, brokerage service and agency service. Different from income from wages and salaries, income from labor services does not involve the relationship between employment and being employed, but individuals rely on their own skills or knowledge to provide labor services independently and get paid. According to the tax law of China, the income from labor remuneration obtained by individuals needs to pay personal income tax according to regulations.

Tax treatment of labor income:

1, labor income tax rate: according to the nature and amount of labor income, different withholding and prepayment tax rates or comprehensive income tax rates are applicable;

2. Declaration and payment: after obtaining the income from labor services, individuals should declare to the tax authorities and pay the corresponding taxes within the specified time;

3. Tax exemption amount: some labor income can enjoy tax exemption treatment within the prescribed scope, and the specific standards will change with the policy adjustment;

4. Deduction of expenses: When calculating taxable income, relevant expenses, such as transportation expenses and materials expenses, can be deducted according to law;

5. Tax preference: Certain income from labor services may enjoy preferential tax policies, such as tax reduction and exemption.

To sum up, income from labor services refers to the income obtained by individuals independently engaging in non-employment labor services, including various professional services and artistic performances. Different from income from wages and salaries, income from labor services does not involve employment relations, and individuals rely on their own skills or knowledge to provide labor services and get paid. According to the tax law of China, individual income tax is required for the income from labor remuneration obtained by individuals.

Legal basis:

Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China

Article 6

The scope of individual income stipulated in the individual income tax law:

(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment or employment.

(2) Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, laboratory testing, testing, medical treatment, law, accounting, consulting, lecturing, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio and video recording, performance, performance, advertisement, exhibition, technical service, introduction service and brokerage service.

(3) The term "income from remuneration for writing" refers to the income obtained by individuals from the publication of their works in the form of books, newspapers and periodicals.

(4) The term "income from royalties" refers to the income obtained by individuals from providing the right to use patents, trademarks, copyrights, non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration.

(5) Operating income refers to:

1. The income obtained by individual industrial and commercial households from their production and business operations, and the investors of sole proprietorship enterprises and individual partners of partnership enterprises come from the income from the production and business operations of sole proprietorship enterprises and partnership enterprises registered in China;

2 individuals engaged in school, medical care, consulting and other paid service activities in accordance with the law;

3. Income obtained by individuals from contracting, leasing, subcontracting or subletting enterprises and institutions;

4 individuals engaged in other production and business activities.

(6) Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals who own creditor's rights and stock rights.

(7) Income from property leasing refers to income obtained by individuals from renting real estate, machinery and equipment, vehicles, boats and other property.

(8) The term "income from property transfer" refers to the income obtained by individuals from transferring securities, stock rights, share of property in partnership enterprises, real estate, machinery and equipment, vehicles and boats and other property.

(9) Accidental income refers to personal income from winning prizes, winning prizes, winning lottery and other accidental properties. If it is difficult to define taxable income items for personal income, it shall be determined by the competent tax authorities of the State Council.