Use, belong to labor remuneration. In the Individual Income Tax Law of People's Republic of China (PRC), the salaries paid to lecturers by lecturer media companies that provide training for schools belong to labor remuneration. According to the provisions of tax laws and regulations, individual income tax is required. Individual tax is the abbreviation of individual income tax, which is a tax calculated and levied on the balance of income obtained by individuals after deducting the prescribed limit or cost.