A tax should be submitted according to the income from labor remuneration.
Extended information:
Income from labor remuneration refers to one of the taxable objects of personal income adjustment tax. It is the income of individuals who independently engage in design, installation, drawing, medical treatment, accounting, law, consulting, giving lectures, submitting, translation, painting and calligraphy, sculpture, film, drama, music, dance, acrobatics, folk art, sports and technical services. If these incomes are received from their work units in the form of wages and salaries, they belong to wages and salaries, not to income from labor remuneration. Annual settlement refers to the process that after the end of the year, the taxpayer summarizes the annual income of four comprehensive incomes, such as wages and salaries, labor remuneration, royalties, etc., MINUS the annual expenses and deductions, obtains the taxable income, calculates the personal income tax payable for the whole year according to the annual tax rate table of comprehensive income, subtracts the tax paid in advance in the year, and handles the annual tax declaration with the tax authorities and settles the tax that should be refunded or supplemented. In short, it is to "check the legacy and fill in the gaps, summarize the income and expenditure, settle accounts on an annual basis, and refund more and make up less" on the basis of paying taxes in advance.