First, the construction service labor fee is written as follows:
1, construction services, project funds;
2, construction services, rental fees;
3, construction services, labor service subcontracting;
4. Professional subcontracts also issue invoices for construction services.
Second, labor remuneration:
Scope of remuneration The income from directors' fees obtained by individuals as directors of an enterprise also belongs to the nature of labor remuneration, and personal income tax is levied according to the items obtained from labor remuneration.
Income from labor remuneration is the remuneration obtained by an individual who independently engages in a certain skill and provides a certain service, and there is no relationship between him and the unit that pays the remuneration. The income from wages and salaries is an individual's non-independent labor, and he receives remuneration from the unit where he works. He has an employment and employment relationship with the unit that pays the remuneration.
Iii. As agreed in the contract, the remuneration for labor services can be adjusted according to the actual situation as follows:
1, based on the price agreed in this contract, if the market labor price changes by more than a certain percentage, it will be adjusted according to the price difference before and after the change.
2. If subsequent changes in laws and policies lead to changes in labor prices, they shall be adjusted according to the price difference before and after the changes.
3. Other circumstances agreed by both parties.
Labor remuneration is also called "service remuneration". Labor remuneration paid according to the quantity and quality of service labor provided. The scope of labor service activities usually includes daily life service, urban public service, culture, art, education, sanitation, health care, tourism and so on. This kind of activity is not in kind, but in the form of service services to provide some use value for others. Although service activities can meet various special needs of consumers, their basic characteristics are unproductive. Labor itself does not create total social products and national income. Therefore, labor remuneration is obtained from the redistribution of national income created by productive labor, which is a means and form of national income redistribution.
Legal basis:
General Principles of the Civil Law of the People's Republic of China
Article 42 An enterprise as a legal person shall engage in business operations within the approved and registered business scope.
Article 43 An enterprise as a legal person shall bear civil liability for the business activities of its legal representative and other staff members.
Article 44 Where an enterprise as a legal person is divided, merged or has other important changes, it shall register with the registration authority and make an announcement.
When an enterprise as a legal person is divided or merged, its rights and obligations shall be enjoyed and assumed by the changed legal person.