How to pay taxes on business-to-business intermediary fees?

Tax Refund Incentive Voucher (1 updated minutes ago) Tax incentives for agency fees in various places 1. How to pay the intermediary service fee? Accommodation fees belong to the category of service consultation. The corporate value-added tax rate of general taxpayers is 6%, and that of general taxpayers is 3%. Calculation method: VAT payable by general taxpayers = tax-included income ÷( 13%)× general taxpayers' 3%, and output tax = tax-included income ÷ (16%) × 6%; VAT payable = output tax-input tax. Generally, taxpayers with monthly sales not exceeding 30,000 or quarterly sales not exceeding 90,000 are exempt from VAT. 2. Do I have to pay taxes on the room rate? What is the tax payment point? For example, how much tax does 30 million have to pay? Accommodation fee refers to the expenses incurred in the intermediary contract. As a form of intermediation, the purpose of intermediation is to connect buyers and sellers of the same product and promote the service of obtaining reasonable commission after the transaction. No matter what kind of intermediary, the intermediary is not the agent of the customer, but the introduction between the two parties. Help an effective middleman. Intermediary needs two elements to get paid; First, the introduced contract must be established; Second, there is a logical relationship between the establishment of contract and the introduction of intermediary. Only when both are available at the same time, the client is obliged to pay the remuneration. The room rate is subject to 20% personal income tax. Living expenses belong to labor remuneration, which is calculated by deducting 20% each time. Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) shall pay individual income tax on the following personal income: income from remuneration for labor services; Article 6 Calculation of tax payable: Income from labor remuneration, royalties and royalties shall be taxed on a per-income basis. Income from labor remuneration. The income from royalties is the balance after deducting 20%. The room rates of 50,000 yuan, 200,000 yuan and 50,000 yuan need to pay a tax of 654.38 million yuan. 3. How to tax the intermediary service fee of the enterprise? Income from intermediary services shall be subject to value-added tax, urban construction tax and education surcharge. VAT = labor income *5% urban construction tax = VAT *7% education surcharge = VAT *3% 1. Calculate the income tax according to the company income tax collection method. 2. If it belongs to the approved collection, the income tax shall be calculated according to the total income. If the enterprise is levied by accounting, the income tax shall be calculated according to the profit. Can I charge 10% for introducing 100 million projects to people? Is this money taxable? 1. Individuals provide opportunities for others to sign contracts through legal personal relationships and legal channels, which is an intermediary service, and an intermediary contract relationship is formed between the introducer and the project contractor. If the introducer tries to facilitate the transaction, he has the right to be paid. 2. Intermediary contract refers to a contract in which the intermediary reports the opportunity to conclude a contract or provides media services to the client, and the client pays the remuneration. Agency fee tax: 1. Value-added tax: according to whether the intermediary is a general taxpayer, if it is a general taxpayer, it will be paid at the value-added tax rate of 6%; General taxpayers pay VAT at the rate of 3%. How to pay the company's room charge? 2. Additional tax. Including urban maintenance and construction tax (hereinafter referred to as urban maintenance and construction tax), education surcharge, local education surcharge and other local fees. (1) The general proportion of urban construction tax is: urban construction tax = VAT *7% (urban area) or urban construction tax = VAT *5% (county. Or urban construction tax = value-added tax * 1% (township) (2) The general proportion of education surcharge is education surcharge = value-added tax *3% (3). Individual income tax shall be paid if it is obtained by an individual or a sole proprietorship or partnership enterprise; Other enterprises shall pay enterprise income tax. The specific payment method shall be implemented in accordance with the relevant income tax management regulations. 5. How to pay the company's room charge? Article 426 of the Contract Law Where the trustee-trader facilitates the conclusion of a contract, the trustor shall pay remuneration as agreed. If there is no agreement or unclear agreement on the remuneration of the broker, and it cannot be determined according to the provisions of Article 61 of this Law, it shall be reasonably determined according to the broker's labor. If the intermediary provides media services to facilitate the conclusion of the contract, the average remuneration of the parties to the contract shall be borne by the intermediary. If the intermediary facilitates the establishment of the contract, the expenses of the intermediary activities shall be borne by the intermediary. Article 427 Where the broker fails to facilitate the conclusion of the contract, the principal may not be required to pay remuneration, but may be required to pay the necessary expenses for the intermediary activities. 6. How to pay income tax on intermediary contracts, and what is the proportion? Article 426 of the Guarantee Law of People's Republic of China (PRC) stipulates that if the broker facilitates the establishment of the contract, the client shall pay the remuneration as agreed. If there is no agreement or unclear agreement on the remuneration of the broker, and it cannot be determined according to the provisions of Article 61 of this Law, it shall be determined reasonably according to the broker's labor. If the intermediary provides media services for the contract to facilitate the establishment of the contract, the average value of both parties to the contract shall bear the intermediary remuneration. If the broker facilitates the establishment of the contract, the expenses of the intermediary activities shall be borne by the broker. The agency fee is negotiated by the broker and the customer, and there is no special limit. In the tax law, there is no limit to paying 20% personal income tax as personal unexpected income. 7. What is the latest tax policy for living expenses? Living expenses belong to the income from labor remuneration in personal income tax. The taxable amount of income from labor remuneration is: if the income from labor remuneration is less than 4,000 yuan each time, the 800 yuan will be reduced with the income; Every time the income from labor remuneration exceeds 4,000 yuan, the income will be reduced by 20%. Income from labor remuneration is subject to the tax rate of 20%. The calculation formula of taxable amount of income from labor remuneration is: taxable amount = taxable amount ×20%. If the one-time income from labor remuneration is unusually high (the taxable amount exceeds 20,000 yuan), the method of blessing collection shall be implemented. Specifically, if the one-time income from labor remuneration exceeds 20,000 yuan to 50,000 yuan after deducting expenses, the tax payable calculated according to the provisions of the tax law will increase by 50%; More than 50,000 yuan, plus 10%. Suppose you get 6,543,800 yuan in one lump sum, you must pay personal income tax. Taxable amount: 654.38+million yuan * (654.38+0-20%) = 8 million yuan. There is a quick calculation method: the tax rate is 40%, deducting 7000 yuan * 40%-0.7 = 3654.30.