Individuals who go to the tax bureau to invoice on their behalf have to pay personal income tax, and they need to pay personal income tax in accordance with the regulations. Income from labor remuneration needs to pay 20% personal income tax according to regulations.

According to Article 2 of the Individual Income Tax Law of People's Republic of China (PRC), individual income tax shall be paid for the following personal income:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.

Extended data:

Article 13 of the Individual Income Tax Law of People's Republic of China (PRC), if a taxpayer obtains taxable income and has no withholding agent, he shall file a tax return with the tax authorities and pay the tax within 15 days of the next month after obtaining the income. If the taxpayer obtains taxable income and the withholding agent fails to withhold the tax, the taxpayer shall pay the tax before June 30 of the following year; If the tax authorities notify taxpayers to pay within a time limit, the taxpayers shall pay within a time limit.

Income obtained by individual residents from outside China shall be declared and taxed from March/KLOC-0 to June 30th of the following year. Non-resident individuals who obtain wages and salaries from more than two places in China shall declare and pay taxes within 15 of the following month. Taxpayers who cancel their domestic accounts due to emigration shall go through tax settlement before canceling their domestic accounts.

People's Republic of China (PRC) State Taxation Administration of The People's Republic of China-People's Republic of China (PRC) Individual Income Tax Law