Generally speaking, when you go to the tax bureau to issue labor invoices in your own name, the tax rate can be determined in the following two ways: (1) When you go to the tax bureau to issue personal labor invoices, you only need to pay personal income tax at the rate of 20%. For the part less than 4,000 yuan, the exemption amount of 800 yuan will be deducted, and for the part more than 4,000 yuan, the exemption amount of 20% will be deducted. (2) If the one-time income from labor remuneration is too high (the taxable income exceeds 20,000 yuan), additional tax shall be levied. Specifically, the collection method is to obtain the income from labor remuneration at one time, and the balance (taxable income) after deducting expenses exceeds 20,000 yuan to 50,000 yuan, which is levied at 50% of the taxable amount calculated according to the provisions of the tax law. In addition, the part exceeding 50,000 yuan is levied at 100%.
Legal objectivity:
Article 3 of the Individual Income Tax Law of People's Republic of China (PRC): (1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached); (2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached); (3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.