个人为雇佣单位提供的雇佣合同之外的劳动所得,是否应并入工资薪酬所得计缴所得税?本文从非雇佣合同劳动所得的来源、国家关于工资薪金、劳务报酬所得税征收条例的有关规定以及此类所得的个性特征,逐步分析论证了非雇佣合同劳动 Whether the individual’s income from employment outside the contract of employment provided by the employing unit should be incorporated into the income of wage and salary.From the sources of labor income of non-employment contract, the relevant provisions of the State Regulations on the Income Tax of Wages and Salaries, Class personality characteristics obtained, and gradually demonstrated the non-employment contract labor