【个税一点通】个人所得税综合所得中劳务报酬是什么？

Core Viewpoint - The article discusses the definition, differences, and tax calculation methods for labor remuneration income as per the Individual Income Tax Law of the People's Republic of China. Group 1: Definition of Labor Remuneration Income - Labor remuneration income refers to income earned by individuals from various services such as design, decoration, installation, medical, legal, accounting, consulting, translation, and other labor-related activities [2]. Group 2: Differences Between Labor Remuneration Income and Salary Income - Salary income is derived from non-independent labor activities within organizations, while labor remuneration income is earned independently through various skills and services [3][4]. Group 3: Tax Calculation for Labor Remuneration Income - Labor remuneration income is taxed on a per-instance basis, with specific calculations based on the amount received. For income ≤ 4000 yuan, the taxable amount is calculated as income - 800 yuan. For income > 4000 yuan, the taxable amount is income × (1 - 20%) [5][6][7]. - The withholding tax is calculated using a progressive tax rate table, and during the annual reconciliation, labor remuneration income is combined with other income types, allowing for deductions before applying the tax rate [8].