1. According to regulations, personal service fee is tax revenue, and personal income tax is required.
2. The tax rate and quick deduction of personal income tax can be inquired on the website of the tax bureau according to the specific situation, or consult the staff of the tax bureau.
3. When the company pays the personal service fee, it needs to pay the after-tax amount to the individual, that is, the amount after deducting the personal income tax. At the same time, the unit needs to declare the personal labor fees paid and pay the relevant taxes according to the tax rate and tax payment period stipulated by the state and local governments.
4. This unit needs to declare and pay taxes to the local tax authorities. The specific tax declaration method can be inquired through the website of the tax bureau or consulted by the staff of the tax bureau.
Tax returns need to meet the following basic conditions:
1. Taxpayer status: According to the provisions of the tax law, the subjects with taxpayer status include enterprises, individual industrial and commercial households and individuals who receive remuneration for labor services.
2. Obligation to pay taxes: Taxpayers need to declare income or property and pay taxes in accordance with the provisions of the tax law.
3. Tax payment ability: Taxpayers need to have certain tax payment ability, including financial management ability and tax law awareness.
4. Time limit for payment: Taxpayers need to pay taxes according to the provisions of the tax law, such as month, quarter and year.
To sum up, when handling relevant formalities, we must protect relevant certification materials and personal information to avoid personal information disclosure and property losses.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" article 1.
This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.
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This law is applicable to the collection and management of various taxes collected by tax authorities according to law.
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The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.