1. Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment. This part of the income earned by the labor dispatch personnel is inseparable from their work in the employing unit, and it is impossible to get this part of the income without working in the unit. Failing to declare personal income tax according to wages and salaries.

2. Personal income tax shall be withheld and remitted to the labor dispatch personnel according to "salary income". However, the extra remuneration paid by the employer to the labor dispatch personnel not stipulated in the labor dispatch agreement belongs to the same kind of income and should be withheld and remitted according to the same tax item, but the employer only fulfilled this obligation of withholding and remitting, not the labor dispatch enterprise. So in essence, this part of the salary belongs to "wage income". Declare personal income tax according to wages and salaries.