(1) tax base
Income from remuneration for labor services refers to individuals engaged in design, decoration, installation, drawing, testing, testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertising, exhibition, technical services, introduction services, brokerage services, agency services and others. If it is a one-time income, the income will be obtained at one time; If it belongs to the continuous income of the same project, the income obtained within one month shall be regarded as one time.
(2) Tax rate
Income from remuneration for services shall be taxed at a proportional rate of 20%. If the income does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.
If the one-time income from labor remuneration is abnormally high, it may be levied. If an individual obtains remuneration for labor services at one time, his taxable income will exceed 20,000 yuan. Where the taxable income in the preceding paragraph exceeds 20,000 yuan to 50,000 yuan, the taxable amount shall be calculated in accordance with the provisions of the tax law, and then levied at 50% of the taxable amount; More than 50,000 yuan, plus 100%.