工资薪金所得与劳务报酬所得两个征税项目在个人所得税应纳税所得额的计算、征收标准等方面都有所不同，因而在缴税时不可彼此混淆。工资薪金所得属于非独立个人劳务活动，即在机关、团体、学校、部队、企事业单位及其它组织中任职，受雇而得到的报酬；劳务报酬所得则是个人独 Wages and salaries income and remuneration of remuneration for the two tax items in the personal income tax calculation of taxable income, the collection of standards and so on are different, so tax should not be confused with each other. Wages and salaries income belongs to non-independent individual labor service activities, namely, the remuneration of serving and employing in institutions, groups, schools, units, enterprises and institutions and other organizations;