Conclusion: Need Analysis: Temporary employment wages need to be withheld and paid personal income tax. The "Tax Law" stipulates that units that issue wages or pay labor fees have the obligation to withhold and remit them. Legal basis: Article 4 of the "Measures for the Administration of Withholding and Declaration of Personal Income Tax (Trial)" The taxable income subject to the withholding and declaration of personal income tax in full by all employees includes: (1) Income from wages and salaries (2) Income from remuneration for labor services (3) Income from royalties (4) Income from royalties: (5) Income from interest, dividends, bonuses (6) Income from property leasing (7) Income from property transfer (8) Incidental income.