Legal analysis: Individuals must pay personal income tax on their labor remuneration income. The starting point for service reporting fee is 800 yuan, and individuals must pay personal income tax on their labor remuneration income. Tax payable = (labor remuneration income – expense deduction) * tax rate. The payer is the withholding agent for the personal income tax payable on labor remuneration items. The withholding agent shall pay the tax to its competent tax authority in accordance with the provisions of the tax law. Therefore, declaration and payment should be made to the local tax authorities. Paragraph 4 of Article 6 of the "Individual Income Tax Law of the People's Republic of China" stipulates that if the income from labor remuneration, author's remuneration, royalties, and property leasing does not exceed 4,000 yuan per time, expenses shall be deducted. Eight hundred yuan; if it is more than four thousand yuan, 20% of the expenses will be deducted, and the balance shall be the taxable income. The remuneration stipulated in the labor contract belongs to the labor fee. The labor fee, that is, the labor remuneration in personal income tax refers to the income obtained by an individual independently performing various non-employment services. The difference between it and wages and salaries is that the labor remuneration is an independent individual performing freely. Income from occupation, while income from wages and salaries belongs to non-independent personal labor activities.

Legal basis: "Labor Contract Law of the People's Republic of China"

Article 15 A labor contract with a term of completing certain work tasks refers to the relationship between the employer and the laborer A labor contract in which the employer stipulates that the completion of a certain job will be the contract term. The employer and the employee may reach a consensus and enter into a labor contract with a term of completing certain work tasks.

Article 16 The labor contract shall be agreed upon by the employer and the employee through negotiation, and shall become effective upon the signature or seal of the employer and the employee on the labor contract text.

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