What kind of contract does IT service consultant contract belong to, and how to calculate the personal income tax of this type of contract at present? Please be more specific. Thank you.

It should be a technical service contract. If the benefits of the contract are obtained by individuals, then as far as personal income tax is concerned, the contract should tax the individuals who have obtained the income according to the income from labor remuneration.

For example, if the contract amount is 6,543,800 yuan and someone gets 20,000 yuan, then this person should pay personal income tax according to 2× (1-20% )× 20% = 3,200 yuan. Others compare.

Note: If the taxable income exceeds 20,000 yuan to 50,000 yuan, the taxable amount shall be calculated according to the provisions of the tax law, and then levied at 50% of the taxable amount; More than 50,000 yuan, plus 100%. That is, the tax rates are 20%, 30% and 40% respectively.