Generally speaking, labor cost refers to the services provided by individuals with intelligence and physical strength, which can be called labor cost. People often confuse labor remuneration with personal remuneration, but there are still some differences between them. 1. Income from wages and salaries is subject to excessive progressive tax rates ranging from 3% to 45%. Tax rate table: tax rate (%) is deducted quickly. According to the tax law, the taxable income from labor remuneration is: if the income from labor remuneration is less than 4,000 yuan each time, the income will be deducted from the expenses of 800 yuan; If the income from labor remuneration exceeds 4,000 yuan each time, 20% of the income will be deducted and the tax rate will be 20%. For example, when a salesperson gets a commission of 1.800 yuan in the current month, he has to pay (1.800-800)* 20% = 200 yuan tax; If the monthly commission is 5000 yuan, you have to pay 5000 *( 1-20%)* 20% = 800 yuan tax. If the individual taxable income does not exceed 20,000, the taxable amount = taxable income *20%. If the individual taxable income exceeds 20,000 yuan, it shall not exceed 50,000 yuan: taxable income *30%-2000. If the individual taxable income exceeds 50,000: taxable amount = taxable income * 40%-7,000. Second, the difference between labor costs and employees' wages. From a legal point of view. Wage expenses of employees refer to the wages paid by the employer after signing a labor contract with employees according to the provisions of Article 16 of the Labor Law. Generally speaking, the service fee is the remuneration obtained by signing a contract according to the relevant provisions of the contract law, such as contract, technical contract, intermediary contract, etc. From the management mode. Wages in enterprises require employees to participate in or sign in daily work, while those who pay for labor services are generally not managed like this. What about the service charge? Nannies usually serve several companies or customers at the same time and charge a customer on time. From the perspective of tax management, wages and salaries should be paid according to actual expenses, and personal income tax on wages and salaries should be withheld and remitted in accordance with regulations; Taxpayers need to obtain corresponding labor invoices to pay labor remuneration, and withhold and remit personal income tax on labor remuneration according to regulations. The taxation methods of the two expenditures are completely different.
Legal objectivity:
Detailed rules for the implementation of the provisional regulations on value-added tax Article 37 The scope of application of the value-added tax threshold is limited to individuals. The scope of the VAT threshold is as follows: (1) goods with monthly sales of 5,000-20,000 yuan; (two) sales of taxable services, monthly sales of 5000-20000 yuan; (3) If the tax is paid by time, the sales per day will be 300-500 yuan. The sales mentioned in the preceding paragraph refers to the sales of small-scale taxpayers mentioned in the first paragraph of Article 30 of these Rules. The finance departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government and State Taxation Administration of The People's Republic of China shall, within the prescribed scope, determine the applicable threshold in their respective regions according to the actual situation, and report to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.