There is no need to pay taxes in advance, and labor subcontracting does not belong to the scope of paying taxes in advance for going out to operate. Only when the construction industry goes out to operate can it pay the corresponding taxes in advance according to the regulations. When the construction industry goes out to pay taxes in advance, the accounting treatment is: borrowing: taxes payable-value-added tax, additional tax, enterprise income tax, etc. And loans: bank deposits.

I. Tax standards for construction services:

1. If the subcontractor chooses the contract settlement method and applies the simple tax calculation method, the collection rate is 3%; If the general tax calculation method is selected, the VAT rate is 1 1%.

2. If the simple tax calculation method is applied to the subcontracting method with Party A, the collection rate is 3%; If the general tax calculation method is selected, the VAT rate is 1 1%.

3. The general tax calculation method is applicable to the subcontracting of labor services other than contractors and the projects provided by Party A, and the applicable VAT rate is 1 1%.

4. If the labor subcontractor is a small-scale taxpayer, the collection rate after the "reform of the camp" is 3%.

II. Individual income tax rate:

1. For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);

2 operating income, the excess progressive tax rate is 5% to 35% (the tax rate table is attached);

3. Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%. Personal income tax rate:

(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);

(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.

Legal basis: Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Relevant Issues Concerning Taxpayers' Prepayment of Value-added Tax and Additional Education Fee in Different Places Article 1 Taxpayers who provide construction services to sell or lease real estate across regions shall pay the urban maintenance and construction tax and additional education fee on the spot according to the applicable tax rate of urban maintenance and construction tax and the additional education fee rate where the construction services occur and the real estate is located.