企业为了经营活动的需要,聘用临时人员较为普遍。受聘的临时人员主要有两种方式:一种是受雇于企业,在企业内部任职,个人非独立从事劳务活动,具有“雇佣关系”。一种是不具有“雇佣关系”,按照企业的要求,个人独立从事各种技艺、提供劳务而取得报酬。同样是临时人员,但税收“待? Enterprises in order to manage the needs of business activities, hire temporary staff more common. There are mainly two types of temporary staff employed: one is employed by the enterprise, the other is employed by the enterprise, and the individual is not engaged in labor services independently and has an “employment relationship.” One is not to have “employment relationship”, in accordance with the requirements of enterprises, individuals engaged in various skills independently, providing services and get paid. Is also a temporary staff, but the tax "stay?