Group 1 - The article discusses the tax treatment of labor costs associated with hiring part-time workers in response to increased customer flow during the summer peak travel season [1][2] - It differentiates between two types of relationships: employment relationships and non-employment relationships, which affect how labor costs are taxed [1][2] - For non-employment relationships, where no labor contract is signed, payments are treated as labor remuneration, and companies must withhold personal income tax accordingly [2][3] Group 2 - The article outlines the personal income tax withholding rules, stating that for labor remuneration not exceeding 4000 yuan, a deduction of 800 yuan is allowed before applying a withholding rate of 20%-40% [3] - It specifies that part-time workers can provide written proof of service to apply for invoices, which companies can use as tax deduction evidence [4] - A case study illustrates the tax obligations of a part-time worker hired by a restaurant, detailing the calculation of value-added tax and personal income tax based on the remuneration received [5][8] Group 3 - The article also covers scenarios where an employment relationship exists, specifically when a "part-time labor contract" is signed, which requires compliance with labor laws and the payment of work-related insurance [9][12] - In such cases, the income is treated as salary, and companies must follow cumulative withholding methods for tax calculations [10][11] - A case study is provided to demonstrate the tax treatment of a part-time worker under a formal employment contract, highlighting the necessary documentation for tax deductions [12]