超级辨辨辨｜工资薪金 VS 劳务报酬

Core Viewpoint - The article discusses the differences between "wage income" and "service income," emphasizing their definitions, employment relationships, and personal income tax calculation methods [7][11][12]. Group 1: Definitions - Wage income refers to the compensation received by individuals due to employment or engagement, including salaries, bonuses, and other related earnings [8]. - Service income is defined as the earnings obtained by individuals from providing various services, such as design, consulting, and performance [9]. Group 2: Employment Relationship - Wage income is associated with a formal employment relationship, where individuals are employed by organizations and receive compensation accordingly [11]. - Service income does not involve an employment relationship, as individuals independently provide services and receive payment for their work [11][12]. Group 3: Tax Calculation Methods - Both wage income and service income are categorized as comprehensive income, subject to withholding and annual reconciliation for personal income tax [13]. - For wage income, the tax is calculated using a cumulative withholding method based on the total income minus allowable deductions [14][15]. - Service income can be taxed using either a general method or a cumulative withholding method, with specific deductions based on the income amount [16].