个人所得税中的劳务报酬是指个人独立从事非雇用的各种劳务所取得的所得。行政事业单位劳务费支出是行政事业单位为了某项业务向对方以智力、体力或其他(如场地)提供的服务而发生的费用。如果此项费用支付给个人,根据《中华人民共和国个人所得税法》的规定,劳务所得按月计算个人所得税。对劳务报酬所得一次畸高的应按三级超额累进税率计征个人所得税。具体如下:1.每月劳务收入不超过4000元 The remuneration for services rendered in the personal income tax refers to the income derived from the various types of services that individuals independently engage in without employment. Expenses for labor service expenses of administrative units are expenses incurred by administrative units for providing services to others on mental, physical or other grounds (such as venues) for the purpose of a business. If this fee is paid to an individual, personal income tax will be calculated on a monthly basis according to the “Individual Income Tax Law of the People’s Republic of China”. If the remuneration for labor services is excessively high, then personal income tax shall be levied on the basis of three progressive tax rates. As follows: 1 monthly service income does not exceed 4,000 yuan