Subjectivity of law:

Companies or consulting companies with labor qualifications can issue invoices for labor costs. Labor invoice is a voucher issued by a company or individual providing labor services to the party receiving labor services. The party accepting the labor service can count it into the cost or expense and deduct the enterprise income tax or personal income tax. The essential meaning of labor service invoice is the labor service paid to individuals. Because there is no invoice, the tax department issues labor service invoices on behalf of them. Legal objectivity:

Article 3 of the Individual Income Tax Law of the People's Republic of China: (1) For comprehensive income, an excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached); (2) For operating income, an excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached); (3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to a proportional tax rate of 21%.