income from remuneration for personal service
... income from authors remuneration 稿酬所得 income from remuneration for personal service 劳务报酬所得 income from lease of property 财产租赁所得 ...
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劳务报酬所得，适用比例税率，税率为百分之二十。
Income derived from remuneration for personal services shall be taxed at the proportional tax rate of 20%.
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所得项目是指工资、薪金或劳务报酬。
"Item of income" includes wages, salaries or service remuneration.
劳务报酬所得是指个人收入调节税的征税对象之一。是个人独立从事设计、安装、制图、医疗、会计、法律、咨询、讲学、投稿、翻译、书画、雕刻、电影、戏剧、音乐、舞蹈、杂技、曲艺、体育、技术服务等项劳务的所得。这些所得如果是以工资、薪金形式从其工作单位领取的，则属于工资、薪金所得，不属于劳务报酬所得。
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