If it is a labor service company, the labor fee is recorded in the "main business cost". If it is a general enterprise, it can be recorded as "other business expenses" corresponding to "other business income" instead of regular payment. If it is a temporary technical or management or logistics personnel, the service fee paid shall be recorded as "management fee".

In short, unless it is an employee of this enterprise, the labor cost of general temporary personnel is not recorded in "accounts payable-wages".

Personal income tax payable for labor remuneration items shall be withheld and remitted by the payer. Withholding agents shall pay taxes to their competent tax authorities in accordance with the provisions of the tax law.

Accounting treatment problems. According to the accounting system, tax law and relevant laws and regulations, the labor costs paid by enterprises do not constitute the total wages, and should be included in the subject of "management costs-labor costs", excluding employee welfare funds, trade union funds and employee education funds.