Intermediary service fees are subject to personal income tax of 20%-40%. Taxes payable for personal living expenses include value-added tax and personal income tax, and the value-added tax rate is 3%. Personal income tax needs to be paid according to the amount of income. If it does not exceed 20,000 yuan, the tax rate is 20%; 20 thousand yuan and 50 thousand yuan, the tax rate is 30%; If it exceeds 50,000 yuan, the tax rate is 40%, and the individual tax is relatively high.
Second, analyze the details
The remuneration and expenses of intermediary activities shall be borne by the broker, who will reach an agreement with the client on remuneration and sign an intermediary contract. If the broker facilitates the client to conclude a contract with others, the client shall pay the remuneration as agreed. Where an intermediary provides media services for the conclusion of a contract, the remuneration of the intermediary shall be borne equally by both parties to the contract, but not all of it shall be paid by the principal. However, in the case that the broker facilitates the establishment of the contract, the expenses of intermediary activities should not be borne by the client, but by the broker himself.
Third, the difference between intermediary service fee and intermediary fee
Intermediary expenses refer to the expenses incurred in the intermediary contract. Intermediary, as a form of intermediary, aims to link buyers and sellers of the same commodity together in order to facilitate the service of obtaining reasonable commission after the transaction. No matter what kind of intermediary, the intermediary is not the agent of the principal, but the intermediary that plays the role of introduction and help between the two parties to the transaction. Intermediary fee refers to the reasonable fee charged by the agency that provides intermediary services to customers in the process of providing services such as buying a house, renting a house or dating.