Individual tax, various additional fees (as the case may be).

Whether to pay individual tax or not and how much depends on the identity of the hired foreign designer, which of the four categories is it: resident taxpayer, non-resident taxpayer. First, determine whether he is a resident or a non-resident, and then determine whether his long-term residence in Chinese mainland is not more than 90 days or 90 days to 180d days, or more than 1y and less than 5y. The determination of this situation involves preferential tax rates. Finally, because this labor remuneration belongs to Chinese mainland enterprises, it should be carefully classified to determine whether to pay taxes.

When deducting the student fee, because he is a foreigner, he will deduct 4800 yuan to get taxable income. Then, according to which of the three tax bands the taxable income belongs to, the tax rate and the quick deduction amount are determined. In this way, the tax payable can be calculated.

When foreign designers (assuming foreigners) return to China to collect and remit all taxes, whether the individual tax paid in China can be deducted from the tax payable in their own country depends on the specific circumstances. If the country has signed bilateral and multilateral agreements and treaties with China to avoid double taxation, there may be room for deduction according to the regulations of the country.

As for mainland enterprises that pay labor remuneration, this labor remuneration is either included in the cost or included in the profit and loss. In short, it is likely that taxable income will be deducted when calculating enterprise income tax.