問(wen) 我剛(gang)剛(gang)進入(ru)職場是個新(xin)人，現在想咨(zi)詢一下，請問工(gong)資收(shou)(shou)入(ru)和勞(lao)務收(shou)(shou)入(ru)的區別有(you)哪(na)些？

答 首先從(cong)適用(yong)法(fa)律角(jiao)度來看(kan)，工(gong)(gong)(gong)(gong)資(zi)性(xing)支出是(shi)指定用(yong)人單(dan)位(wei)和勞(lao)(lao)(lao)(lao)(lao)動(dong)者簽(qian)訂勞(lao)(lao)(lao)(lao)(lao)動(dong)合(he)(he)同(tong)后(hou)支付(fu)的(de)(de)(de)工(gong)(gong)(gong)(gong)資(zi)報(bao)酬；而(er)勞(lao)(lao)(lao)(lao)(lao)務(wu)(wu)報(bao)酬一般(ban)(ban)是(shi)根據《合(he)(he)同(tong)法(fa)》的(de)(de)(de)有關(guan)承攬合(he)(he)同(tong)、技(ji)術合(he)(he)同(tong)、居間合(he)(he)同(tong)等規定簽(qian)訂合(he)(he)同(tong)而(er)取得的(de)(de)(de)報(bao)酬。簽(qian)訂勞(lao)(lao)(lao)(lao)(lao)動(dong)合(he)(he)同(tong)的(de)(de)(de)員(yuan)工(gong)(gong)(gong)(gong)，享有《勞(lao)(lao)(lao)(lao)(lao)動(dong)法(fa)》的(de)(de)(de)權利(li)義務(wu)(wu)，和用(yong)工(gong)(gong)(gong)(gong)單(dan)位(wei)存在(zai)著(zhu)雇傭被雇傭的(de)(de)(de)關(guan)系(xi)，用(yong)人單(dan)位(wei)除了支付(fu)工(gong)(gong)(gong)(gong)資(zi)報(bao)酬之(zhi)外(wai)，還應履行(xing)繳納的(de)(de)(de)義務(wu)(wu)；勞(lao)(lao)(lao)(lao)(lao)務(wu)(wu)報(bao)酬則不存在(zai)這(zhe)種關(guan)系(xi)，其勞(lao)(lao)(lao)(lao)(lao)動(dong)具有獨立(li)性(xing)、自由性(xing)，其行(xing)為(wei)受《合(he)(he)同(tong)法(fa)》調(diao)整。其次從(cong)管(guan)理方式還看(kan)，支付(fu)工(gong)(gong)(gong)(gong)資(zi)的(de)(de)(de)員(yuan)工(gong)(gong)(gong)(gong)都記載在(zai)企(qi)業的(de)(de)(de)職工(gong)(gong)(gong)(gong)名冊中，并且企(qi)業日常都進(jin)行(xing)考(kao)勤或簽(qian)到，而(er)支付(fu)勞(lao)(lao)(lao)(lao)(lao)務(wu)(wu)報(bao)酬的(de)(de)(de)人員(yuan)一般(ban)(ban)則不這(zhe)樣管(guan)理。最后(hou)從(cong)財務(wu)(wu)核(he)算(suan)(suan)角(jiao)度來看(kan)，工(gong)(gong)(gong)(gong)資(zi)報(bao)酬的(de)(de)(de)支付(fu)一般(ban)(ban)通過“應付(fu)工(gong)(gong)(gong)(gong)資(zi)”科目核(he)算(suan)(suan)；勞(lao)(lao)(lao)(lao)(lao)務(wu)(wu)報(bao)酬一般(ban)(ban)通過“生產成本”、“管(guan)理費用(yong)”、“銷售費用(yong)”等科目核(he)算(suan)(suan)。