Core Viewpoint - The article discusses the differences between wage income and labor remuneration income, as well as the tax implications for individuals receiving labor remuneration income [3][4]. Group 1: Differences Between Wage Income and Labor Remuneration Income - Wage income is defined as compensation received by individuals employed in various organizations, indicating an employer-employee relationship, while labor remuneration income is earned independently by individuals providing various services without such a relationship [3]. Group 2: Tax Obligations for Labor Remuneration Income - Individuals receiving labor remuneration income are responsible for declaring their personal income tax, while the paying unit or individual acts as the withholding agent, required to report and withhold taxes according to national regulations [4]. - The withholding agent must prepay personal income tax based on the net income after deducting expenses, with specific rules for different types of income such as labor remuneration, manuscript fees, and royalties [4]. Group 3: Calculation of Taxable Income - For labor remuneration income, if the income does not exceed 4,000 yuan per instance, a deduction of 800 yuan is applied; if it exceeds 4,000 yuan, a deduction of 20% of the income is applied [4]. - The taxable income for labor remuneration is calculated based on the income received, and the applicable withholding tax rates vary depending on the type of income [4]. Group 4: Annual Tax Settlement Process - During the annual tax settlement, if the withholding agent fails to withhold the labor remuneration tax, individuals can report additional labor remuneration through the personal income tax app [5].