Hello, everyone. Today, my tax accounting firm will explain to you how to distinguish between "salary" and "labor compensation" with an example of "10,000 yuan".

[Case List 1]

A company2020years6Hired a finance and taxation teacher in Beijing to train senior executives and distributed them to lecturers1A transportation subsidy of ten thousand yuan. Excuse me: This1Does ten thousand yuan belong to "wages and salaries" or "remuneration for labor service"?

Answer: It belongs to "remuneration for labor service".

Reference:

According to the Regulations of the People's Republic of China on the Implementation of the Individual Income Tax Law (Decree No707Article 6 stipulates: "The scope of individual income prescribed by the Individual Income Tax Law:
(2) The term "income from remuneration for service" means income derived by individuals from engaging in service; Includes income from design, decoration, installation, drawing, laboratory, testing, medical, legal, accounting, consulting, lecturing, translation, reviewing, painting and calligraphy, sculpture, film and television, sound recording, video, performance, performance, advertising, exhibition, technical services, presentation services, brokerage services, agency services and other services."

[Case II]

Our company2020years6In June, I asked the chief financial officer of the company to train the senior executives2Days, issued to the Chief Financial Officer1A transportation subsidy of ten thousand yuan. Excuse me: This1Does ten thousand yuan belong to "wages and salaries" or "remuneration for labor service"?

Answer: It belongs to "wages and salaries".

Reference:

According to the Regulations of the People's Republic of China on the Implementation of the Individual Income Tax Law (Decree No707Article 6 stipulates: "The scope of individual income prescribed by the Individual Income Tax Law:
(1) The term "income from wages and salaries" means wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income derived by individuals in connection with their office or employment.

Huanze warm reminder:

1Income from wages and salaries refers to non-independent personal service activities, that is, the remuneration obtained from serving or being employed in organs, organizations, schools, armed forces, enterprises, public institutions and other organizations.

2The income of labor remuneration refers to the remuneration obtained by individuals who engage in various skills and provide various services independently. The main difference between the two lies in that the former has a relationship between employment and employment, while the latter does not.

3If there is an employment relationship between the lecturer and the unit, the lecturer shall declare and pay tax according to the salary income.

4If there is no employment relationship between the lecturer and the unit, the lecturer shall declare and pay tax according to the income from service remuneration.

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