Transportation fees are general labor remuneration.

Income from labor remuneration is the remuneration obtained by an individual independently engaging in a certain skill and independently providing certain labor services. There is no employer-employee relationship between him and the unit that pays the remuneration; while income from wages and salaries is personal non-employment. For independent labor, he receives remuneration from the unit where he works, and he has an employer-employee relationship with the unit that pays the remuneration.

Article 8 of the "Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China" (State Council Order No. 519) stipulates that income from labor remuneration refers to individuals engaged in design, decoration, installation, drawing, and testing , testing, medical, legal, accounting, consulting, lecturing, news, broadcasting, translation, review, calligraphy and painting, sculpture, film and television, audio and video, performances, performances, advertising, exhibitions, technical services, introduction services, brokerage services, agency Income from services and other services.

Loading, unloading and handling are logistics auxiliary services in the "modern service" category.

It is not the same category as labor fee.

Explanation of terms in Annex 1 of Finance and Taxation Document No. 36 of 2016:

Modern services

Logistics auxiliary services.

Logistics auxiliary services include aviation services, port terminal services, freight and passenger terminal services, salvage and rescue services, loading and unloading services, warehousing services and collection and delivery services.

Labor fees are labor remuneration in personal income tax.

Refers to the income obtained by an individual independently performing various non-employment services. The difference between it and wages and salaries is that labor remuneration is the income obtained by independent individuals engaged in freelance work, while wages and salaries are income. Dependent personal service activities.

Loading and unloading services are logistics auxiliary services under modern service items: they refer to the use of loading and unloading tools or manpower to move goods between transportation vehicles, between loading and unloading sites, or between transportation vehicles and loading and unloading sites. Business services for loading, unloading and moving.

Legal basis:

"Personal Income Tax Law of the People's Republic of China"

Article 2 The following personal income shall be subject to personal income tax:

(1) Income from wages and salaries;

(2) Income from labor remuneration;

(3) Income from author remuneration;

( 4) Income from royalties;

(5) Income from operations;

(6) Income from interest, dividends and bonuses;

(7) Property leasing Income;

(8) Income from property transfer;

(9) Incidental income.

If a resident individual obtains the income from Items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income), personal income tax shall be calculated on a consolidated basis in the tax year; if a non-resident individual obtains the income from Items 1 to 4 of the preceding paragraph, Personal income tax is calculated on a monthly or itemized basis. Taxpayers who obtain income from Items 5 to 9 of the preceding paragraph shall calculate personal income tax respectively in accordance with the provisions of this Law.

"Implementation Regulations of the Individual Income Tax Law of the People's Republic of China"

Article 6 The scope of various personal incomes stipulated in the Personal Income Tax Law:

(1) Wage and salary income refers to wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to employment or employment that an individual obtains due to his or her employment.

(2) Income from labor remuneration refers to the income obtained by individuals engaged in labor services, including design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, translation, review, etc. Income from manuscripts, calligraphy and painting, engraving, film and television, audio and video recording, performances, performances, advertising, exhibitions, technical services, introduction services, brokerage services, agency services and other services.

(3) Income from author remuneration refers to the income an individual obtains from the publication or publication of his or her works in the form of books, newspapers, periodicals, etc.

(4) Income from royalties refers to the income obtained by individuals from providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; the income obtained from providing the right to use copyrights , excluding royalties.

(5) Business income refers to:

1. The income obtained by individual industrial and commercial households from engaging in production and business activities, from the sources of investors in sole proprietorships and individual partners in partnerships Income from the production and operation of sole proprietorships and partnerships registered in the country;

2. Income obtained by individuals from running schools, medical treatment, consulting and other paid service activities in accordance with the law;

3 .Income obtained by individuals from contracting operations, leasing operations, subcontracting, and subletting of enterprises and institutions;

4. Income obtained by individuals from other production and business activities.

(6) Interest, dividends, and bonus income refer to interest, dividends, and bonus income obtained from individuals owning debts, equity, etc.

(7) Income from property leasing refers to the income obtained by individuals from leasing real estate, machinery and equipment, vehicles, ships and other properties.

(8) Income from property transfer refers to the income obtained by individuals from the transfer of securities, equity, property shares in partnerships, real estate, machinery and equipment, vehicles and ships, and other properties.

(9) Incidental income refers to an individual’s income from winning a prize, winning a prize, winning a lottery, and other incidental income.

If it is difficult to define taxable income items for personal income, it shall be determined by the taxation department of the State Council.