No. Wages and salaries are subject to a five percent to 45 percent over-progressive tax rate; remuneration for services is subject to a proportional tax rate of 20 percent, and for one-time income is abnormally high, it can be implemented into the levy. According to the interpretation of the Regulations for the Implementation of the Individual Income Tax Law, the remuneration for labor services is actually equivalent to the application of 20%, 30%, and 40% of the ultra-progressive tax rates. Wages, salary income is to provide income between the unit and the individual there is a stable employment and employment relationship, and labor does not exist.