Labor fee tax rate

The tax rate of labor income is: the tax-included income does not exceed 20,000 yuan, the tax-excluded income is less than 2 1 10,000 yuan, and the tax rate is 20%; If the income including tax exceeds 20,000 yuan to 50,000 yuan, and the income excluding tax exceeds 2 1 10,000 yuan to 49,500 yuan, the tax rate is 30%.

legal ground

Paragraph 4 of Article 6 of the Individual Income Tax Law of People's Republic of China (PRC)

Income from labor remuneration, royalties and property leasing, which does not exceed 4,000 yuan each time, will be reduced by 800 yuan; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.

Income from labor remuneration refers to the income obtained by individuals independently engaged in various non-employment services. It is subject to a proportional tax rate of 20%. If the one-time income from labor remuneration is abnormally high, it may be levied.

When the labor remuneration is less than 800, the tax payable =0.

When the labor remuneration is less than 4,000, the tax payable = (labor remuneration -800)x the applicable tax rate.

When the labor remuneration is higher than 4000, the tax payable = labor remuneration.

x( 1-20%)

Applicable tax rate-quick deduction.

skill

The above answer is only for the current information combined with my understanding of the law, please refer carefully!

If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.