Reward for labor income is an individual independently engaged in some kind of skill, independently provide some kind of labor and remuneration, he and the unit to pay the remuneration does not exist in the relationship between employment and employment; and wages, salary income is an individual non-independent labor, from the unit to receive remuneration, he and the unit to pay the remuneration of the existence of the relationship between employment and employment.
"The Chinese people*** and the implementation of the State Individual Income Tax Law Regulations" (State Council Decree No. 519), Article VIII, remuneration for services, refers to individuals engaged in the design, decoration, installation, drafting, laboratory, testing, medical, legal, accounting, consulting, lecturing, news, broadcasting, translation, review, painting, calligraphy, sculpture, film and television, sound recording, video recording, performances, performances, advertisements, exhibitions, technical services, referral services, brokerage services, agency services, and income derived from other labor services.
Loading and unloading belongs to the category of "modern services" logistics support services.
It is not the same category as labor fees.
Annex I of Cai Shui 2016 No. 36 explains the terminology:
Modern services
Logistics auxiliary services.
Logistics auxiliary services, including aviation services, port terminal services, freight and passenger terminal services, salvage and rescue services, loading and unloading and handling services, warehousing services and collection and dispatch services.
Labor expense, or compensation for labor in personal income tax.
It refers to the income obtained by an individual independently engaged in various non-employment services, which is different from the salary income in that the remuneration for labor is the income obtained by an independent individual engaged in freelance work, while the salary income belongs to the non-independent individual labor activities.
Loading and handling service is a modern service under the logistics support service: it refers to the use of loading and unloading tools or manpower to load and unload the goods between the means of transportation, loading and unloading site, or between the means of transportation and the loading and unloading site for loading and unloading and handling business services.
Legal Basis:
The Individual Income Tax Law of the People's Republic of China
Article 2 The following individual incomes shall be subject to the Individual Income Tax:
(1) Income from wages and salaries;
(2) Income from remuneration for labor;
(3) Income from manuscripts;
(1) Income from the sale of goods; and
(3) Income from the sale of goods. income;
(d) royalty income;
(e) business income;
(f) interest, dividend, bonus income;
(g) property rental income;
(h) property transfer income;
(ix) incidental income.
Resident individuals obtaining income from the first to the fourth items of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax on a consolidated basis according to the taxable year, while non-resident individuals obtaining income from the first to the fourth items of the preceding paragraph shall calculate individual income tax on a monthly basis or on a sub-item basis. Taxpayers obtaining income from the fifth to ninth items of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.
Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China
Article 6: Scope of Individual Income under the Individual Income Tax Law:
(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end raises, bonuses, allowances, subsidies, and other incomes derived from an individual's employment or occupation.
(2) Income from remuneration for labor services refers to the income derived by an individual from performing labor services, including those derived from designing, decorating, installing, drafting, assaying, testing, medical, legal, accounting, consulting, lecturing, translating, reviewing, painting, calligraphy, sculpting, film and television, sound recording, video recording, performing, acting, advertisement, exhibition, technical services, referral services, brokering services, agency services, as well as other labor services. income.
(3) Income from remuneration for manuscripts refers to the income obtained by an individual for the publication and dissemination of his or her works in the form of books, newspapers and magazines.
(d) Royalty income, refers to the income obtained by an individual by providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; the income obtained by providing the right to use copyrights is not included in the income from manuscripts.
(e) business income, refers to:
1. the income derived from production and business activities of individual industrial and commercial households, and the income derived from the production and business activities of sole proprietorship enterprises registered in the territory of the investors of sole proprietorship enterprises and individual partners of partnerships;
2. the income derived from the running of schools, medical care, consulting, and other remunerated service activities of individuals according to law;
3. the income derived from the provision of patent rights, trademark rights, copyrights, non-patented technologies and other licensing rights; the income derived from the provision of the right to use copyrights is not included in the income from manuscripts. Income from contracting, leasing, subcontracting and subletting to enterprises and institutions;
4. Income from other production and business activities.
(6) interest, dividend and bonus income, refers to the interest, dividend and bonus income obtained by individuals owning debt, equity and so on.
(vii) Income from property leasing refers to the income obtained by an individual from the leasing of real estate, machinery and equipment, vehicles and vessels, as well as other property.
(viii) Income from transfer of property refers to the income derived from the transfer of securities, equity shares, property shares in partnerships, real estate, machinery and equipment, vehicles and vessels, and other property.
(ix) Incidental income refers to the income derived from winning a prize, winning a lottery, winning a lottery, and other incidental income.
If it is difficult to define the taxable income items of the income obtained by an individual, the competent tax authorities of the State Council shall determine them.