Can be collected.

Labor fees are labor remuneration in personal income tax. It refers to the income obtained by individuals independently performing various non-employment services. The difference between it and income from wages and salaries is that labor remuneration is the income obtained by independent individuals from free occupations, while income from wages and salaries belongs to non-independent personal labor activities. That is to say, the remuneration received from holding a position and being employed in agencies, enterprises and institutions, there is an employer-employee relationship.

Labor remuneration refers to income: refers to individuals engaged in design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, lecturing, news, broadcasting, translation, auditing, calligraphy and painting, sculpture, film and television , sound recordings, video recordings, performances, performances, advertising, exhibitions, technical services, introduction services, brokerage services, agency services and other services.