Labor expenses, that is, labor remuneration in personal income tax. Refers to the income obtained by individuals who independently engage 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 subordinate individual labor activities. In other words, there is a relationship between employment and employment in the remuneration obtained by institutions, enterprises and institutions for their services and employment.

According to the current regulations, the services of small-scale taxpayers in the construction industry are subject to the "construction industry" tax item, and the value-added tax is calculated and paid at the rate of 3%. At the same time, according to the actual value-added tax paid, urban construction tax and education surcharge are calculated and paid according to the urban construction tax rate and 3% education surcharge rate. (Urban construction tax rate: 7% of the city; In counties and towns, the tax rate is 5%; The tax rate for cities, counties and towns is 1%. )

Reply time: 2022-0 1-05. Please refer to the latest business changes announced by Ping An Bank in official website.