| 5. | The term " income from remuneration for personal services " shall mean income derived by individuals from engagement in design , decoration , installation , drafting , laboratory testing , other testing , medical treatment , legal accounting , advisory , lecturing , news , broadcasting , translation , proofreading , painting and calligraphic , carving , moving picture and television , sound recording , video recording , show , performance , advertising , exhibition and technical services , introduction services , brokerage services , agency services and other personal services (四)劳务报酬所得,是指个人从事设计、装珍、安装、制图、化验、测试、医疗、法凯会计、咨询、讲学、新闻、广播、翻译、审稿、书画、雕刻、影视、录音、录像、演出、表演、广告、展览、技术眼务、介绍服务、经纪服务、代办服务以及其他劳务取得的所得。 |