According to the current provisional regulations on business tax, individual industrial and commercial households (including individual industrial and commercial households) that need to pay business tax to provide taxable services can be exempted from business tax. The specific threshold standards vary from place to place, please consult the local tax authorities.

Labor service fee, that is, labor remuneration in personal income tax, refers to the income obtained by individuals independently engaged in various non-employment services. It differs from wages and salaries in that labor remuneration is the income obtained by independent individuals engaged in freelance work, while wages and salaries belong to non-independent individual labor activities.

Business tax is a tax levied on the turnover of units and individuals that provide taxable services, transfer intangible assets or sell real estate in China. Business tax is one of the main taxes in the circulation tax system. 2011117 The Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China officially announced the pilot scheme of changing business tax into value-added tax.