How many points do individuals need to pay for their services in the Inland Revenue Department?

The tax points where individuals go to the tax bureau to issue invoices for labor expenses generally include the following categories: first, value-added tax, the tax rate is 3%, and the current tax rate is1%; Second, additional taxes, including education surcharge, local education surcharge and urban construction tax. Eligible value-added tax and surcharge can be reduced or exempted. In addition, it is personal income tax. Some local tax bureaus will directly check a proportion according to the income, and some places will require the payer to withhold and pay a tax according to the labor income.

I personally went to the tax bureau to issue a service fee invoice:

1, go to the tax bureau to issue an invoice for personal services, and only pay personal income tax. The taxable income each time does not exceed 20,000 yuan, and the tax rate is 20%. Labor income is 2% at the rate of 1000 yuan; If the labor income does not exceed 4,000 yuan, 800 yuan will be deducted; If it exceeds 4000 yuan, 20% of the exemption amount will be deducted.

2. If the one-time income from labor remuneration is particularly high (the taxable income exceeds 20,000 yuan), an additional collection method shall be implemented. Specifically, the taxable income of one-time income from labor remuneration exceeds 20 thousand yuan to 50 thousand yuan, and the tax rate is 30%; The partial tax rate of more than 50,000 yuan is 40%.

Legal basis:

People's Republic of China (PRC) tax collection management law

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with 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.

Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Measures for the Administration of Special VAT Invoices Issued by Tax Authorities (for Trial Implementation)

Article 17 The tax authorities shall make statistics on the special invoices issued on their behalf on a monthly basis. If the data of special invoices issued by tax authorities are stranded, out of control, invalid, and missing the scarlet letter after being compared by the VAT computer audit system, it should be analyzed in time, find out the reasons, and deal with them according to regulations to ensure the integrity and accuracy of the data collection of special invoices issued by tax authorities.