Income from labor remuneration is subject to the tax rate of 20%. The calculation formula of taxable income of labor remuneration is: personal income tax payable = taxable income ×20%.
If the one-time income from labor remuneration is abnormally high (the taxable income exceeds 20,000 yuan), additional tax shall be levied. Specifically, if the one-time income from labor remuneration exceeds 20,000 yuan to 50,000 yuan after deducting expenses, it will be levied at 50% of the taxable amount calculated according to the provisions of the tax law; More than 50,000 yuan, plus 100%.
Two, the agency fee (living expenses) income obtained by the unit shall be taxed according to the operating income.
1, VAT = income (excluding tax) *3% (applicable to small-scale taxpayers) (monthly report);
VAT = income (excluding tax) *6%- purchase amount (excluding tax) * 6% (applicable to general taxpayers) (monthly report);
2. Urban construction tax = (VAT payable+consumption tax) *7% (monthly report);
3. Education surcharge = (VAT payable+consumption tax) *3% (monthly report);
4. Local education surcharge = (VAT payable+consumption tax) *2% (monthly report);
5. Dike protection fee (water conservancy fund): income * The collection standards vary from place to place, and some places don't collect it) (monthly report);
6. Income tax = total profit * tax rate of 25% (quarterly); (The income tax rate of qualified small and low-profit enterprises is 20%. Small and low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions:
Industrial enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan; Other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed 6,543,800 yuan).
3. Intermediary fee is a kind of fee, which refers to the reasonable fee charged by the intermediary agency that provides intermediary services to customers in the process of providing services when buying or renting a house. Intermediary means agency business, which refers to the business that customers handle entrusted matters, including purchasing and selling goods on commission, acting as an agent for import and export, introducing services and other agency services. Including:
(1) Consigned goods refer to the business of purchasing or selling goods on a commission basis, which is settled according to the actual purchase or sales amount and charges a handling fee.
(2) Import and export agent refers to the business of handling the export of goods or services upon entrustment.
(3) Referral service refers to the business in which an intermediary introduces two parties to a transaction to discuss transactions or other matters.
(4) Other agency services refer to businesses entrusted to handle matters other than the above-mentioned matters. The newspaper distribution business of financial brokerage industry and postal department is not taxed according to this tax item.
Extended data:
I. Operating income
Including the income from the production and operation of individual industrial and commercial households and the income from the contracted operation and lease operation of enterprises and institutions.
The income from the production and operation of individual industrial and commercial households includes four aspects:
(1) Urban and rural individual industrial and commercial households have been approved by the administrative department for industry and commerce to start business and obtain a business license, and engaged in the production and operation of industries such as industry, handicrafts, construction, transportation, commerce, catering, service and repair.
(2) Income obtained by individuals who have obtained business licenses with the approval of relevant government departments and engaged in paid service activities such as running schools, medical care and consulting.
(3) Income obtained by other individuals from individual industrial and commercial production and operation refers to income obtained by individuals from temporary production and operation activities.
(four) the taxable income related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals.
The income from contracted operation and leased operation of enterprises and institutions refers to the income obtained by individuals from contracted operation, leased operation and subcontracting or subletting, including the income of wages and salaries obtained by individuals on a monthly or hourly basis.
Two, individual income tax according to different tax items, respectively, the implementation of three different tax rates:
Comprehensive income (income from wages and salaries, income from labor remuneration, and income from royalties) is subject to a 7-level progressive tax rate, and tax is calculated according to the monthly taxable income. The tax rate is classified according to the taxable income of individual monthly wages and salaries, with the highest level being 45%, the lowest level being 3%, and the * * * 7 level.
Operating income is subject to 5 levels of excess progressive tax rate. The income from production and operation of individual industrial and commercial households and the annual taxable income from contracted operation and lease operation of enterprises and institutions are classified into grades, with the lowest grade being 5%, the highest grade being 35%, and the first grade being 5.
Proportional tax rate. Personal income tax is levied on personal income such as interest, dividends, bonus income, property lease income, property transfer income, accidental income and other income, and the proportional tax rate of 20% is applicable.