What is the difference between personal labor tax and personal income tax?

It should be said that there is no personal labor tax, as far as you mentioned, your unit has withheld individual income tax for the local taxation authorities, and there are 11 situations in which individual income tax is levied, (1) wages and salaries (2) income from contracted operation and leasing of enterprises and institutions (3) income from production and operation of individual industrial and commercial households (4) income from labor remuneration (5) interest, dividends, Income from dividends (6) income from author's remuneration (7) income from royalties (8) income from property transfer (9) income from property lease (10) incidental income (11) other income.

Your situation belongs to the fourth type, and the taxation is divided into four situations, 1. If the income is less than 4000, the income is -800) * 20% = personal income tax.

2. Income greater than 4,000.

Income * (1-20%) * 20% = personal income tax.

3. If the income exceeds 20,000, the income * (1-20%) * 30%-2000 = individual income tax.

4. Income of more than 40,000.

Income * (1-20%) * 40% - 5000 = personal income tax.

Your situation is 6000*(1-20%)*20%=960 yuan.

It should be noted that your situation is that your income is income from consulting services, and the business tax and surcharge should be levied first, but this part should be directly collected by the tax authorities, rather than withheld by the unit.

Income tax on remuneration for labor services is included in the individual income tax.

Remuneration tax is a tax levied on income from remuneration for services. Income from remuneration for labor services refers to the remuneration obtained by individuals engaged in design, decoration, installation, drawing, laboratory testing, testing, medical treatment, law, accounting, consulting, lecturing, journalism, broadcasting, reviewing, calligraphy and painting, engraving, film and television, recording, performance, performance, advertising, technical services, introduction services, brokerage services, agency services and other labor services. The income from directors' fees obtained by individuals as directors of enterprises is also in the nature of remuneration for labor services, and individual income tax is levied on the income items of remuneration for labor services.

Individual income tax collection items:

Income from wages and salaries

Income from production and operation of individual industrial and commercial households.

Income from contracted or leased operations of enterprises and institutions.

Income from remuneration for labor services.

Author's remuneration. Royalty income.

Income from interest, dividends, bonuses.

Income from the lease of property.

Income from the transfer of property.

Incidentally. Other income.

Legal analysis: Individual income tax on individual labor services mainly refers to all the amounts of personal income from design and installation, decoration, laboratory testing, medical treatment, accounting, consulting, law, drawing, news, broadcasting, painting and calligraphy, film and television, lectures, engraving, review, translation, performances, advertising, video, performances, exhibitions, technical services, economic services, introduction services, agency services, and other labor services.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The initiation and suspension of taxation, as well as tax reduction, exemption, tax refund, and tax compensation, shall be implemented in accordance with the provisions of the law and the provisions of the administrative regulations formulated by the law. No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers. Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Legal Analysis] The difference between individual labor tax and personal income tax: income tax on labor remuneration is included in individual income tax. Remuneration tax is a tax levied on income from remuneration for services.

Income from remuneration for labor services refers to the remuneration obtained by individuals engaged in design, decoration, installation, drawing, laboratory testing, testing, medical treatment, law, accounting, consulting, lecturing, journalism, broadcasting, reviewing, calligraphy and painting, engraving, film and television, recording, performance, performance, advertising, technical services, introduction services, brokerage services, agency services and other labor services. The income from directors' fees earned by individuals as directors of enterprises is also in the nature of remuneration for labor services, and individual income tax is levied on the income items from remuneration for labor services. Individual income tax collection items:

Income from wages and salaries, income from production and operation of individual industrial and commercial households, income from contracted and leased operations of enterprises and institutions, income from remuneration for labor services, income from author's remuneration, and income from royalties.

Legal basis] Individual Income Tax Law of the People's Republic of China Article 2 Individual income tax shall be paid for the following individual income: (1) income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from author's remuneration; (4) Income from royalties; (5) Business income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from the transfer of property; (9) Incidental gains. Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis.

Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

The differences between labor tax and personal income tax are:

1. The rolling tax on the income from labor remuneration is included in the individual income tax;

2. Labor remuneration tax is a tax levied on the income from remuneration for labor services. Income from remuneration for labor services refers to the remuneration obtained by individuals engaged in design, decoration, installation, drawing, laboratory testing, testing, medical treatment, legal banking, accounting, consulting, lecturing, journalism, broadcasting, reviewing, calligraphy and painting, engraving, film and television, recording, performance, performance, advertising, technical services, introduction services, brokerage services, agency services and other labor services for enterprises. The income from directors' fees obtained by individuals as directors of enterprises is also in the nature of remuneration for labor services, and individual income tax is levied on the income items of remuneration for labor services.

3. Individual income tax collection items: income from wages and salaries, income from production and operation of individual industrial and commercial households, income from contracted and leased operations of enterprises and institutions, income from remuneration for labor services, income from author's remuneration, and income from royalties.

Legal basisArticle 2 of the Individual Income Tax Law of the People's Republic of China.

Individual income tax shall be paid on the following personal income:

1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from author's remuneration;

(4) Income from royalties;

5) business income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from the transfer of property;

(9) Incidental gains.

Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

Hello, dear, I'm glad to answer for you 1. The collection of opponents is different: labor tax is a tax levied on labor income, and personal income tax is a tax levied on personal income. 2. The scope of collection is different

The service tax only collects labor income, while the individual income tax collects various forms of personal income, including labor income, property income, business income, etc. 3. Different tax rates: the tax rate of labor tax is generally lower, while the tax rate of personal income tax is relatively high.

4. Different collection methods: the labor tax is paid by the recipient of the labor file income, while the individual income tax is paid by the individual himself.

Summary. Labor tax and personal income tax are two different types of taxes, and the main differences are as follows:1

The target is different: the labor tax is aimed at enterprises and individuals who provide labor services, while the individual income tax is aimed at the income of individuals. 2.

The scope of collection is different: the scope of collection of labor tax mainly includes the collection of labor expenses obtained by enterprises or individuals providing labor services, while individual income tax is levied according to the actual income of individuals. 3.

The tax rate is calculated differently: the tax rate of labor tax is usually set by the state, while the tax rate of personal income tax is levied according to the amount of personal income. 4.

Different purposes of taxation: labor tax is a kind of local tax, which is mainly used for local fiscal expenditures, such as urban construction, social security, etc.; Individual income tax is a kind of national tax, which is mainly used for the investment of national key projects and the construction of social public utilities. In short, labor tax and personal income tax are two different concepts, with different purposes and scopes, which need to be distinguished and understood according to the actual situation.

Fellow, I really didn't understand, I can be more specific.

Labor tax and personal income tax are two different types of taxes, and the main differences are as follows:1Different for the object:

Labor tax is aimed at businesses and individuals who provide services, while personal income tax is aimed at personal income. 2.The scope of levy is different:

The scope of collection of labor tax mainly includes the collection of labor expenses obtained by enterprises or individuals providing labor services, while individual income tax is levied according to the actual income of individuals. 3.The tax rate is calculated differently:

The rate of labor tax is usually set by the state, while the rate of personal income tax is levied according to the amount of personal income. 4.Taxes are used for different purposes:

Labor tax is a kind of local tax, which is mainly used for local fiscal expenditures, such as urban construction, social security, etc.; Individual income tax is a kind of national tax, which is mainly used for the investment of national key projects and the construction of social public utilities. In short, labor tax and personal income tax are two different concepts, with different purposes and scopes, which need to be distinguished and understood according to the actual situation.