A company invited a professor to be the consultant of a project of the company, and paid the remuneration of 18000 yuan. Please calculate the personal income that should be withheld and remitted by the company. ...
The remuneration of 65,438+08,000 yuan belongs to the nature of labor remuneration and should be taxed at 20%. If the actual payment is 18000 yuan, it should be restored to the pre-tax amount, that is,18000/(1-0.2) = 22500. According to the regulations, 50% will be added to 2,500 yuan that exceeds 20,000 yuan, which means the tax rate is 30%. Here, only the calculation can be simplified. Then:
Borrow: non-operating expenses-labor fee of 22750.
Loan: Taxable amount 4000+750=4750.
Cash 18000
Tax adjustment should be made at the end of the period, and 4750 yuan should be paid in the after-tax profit.