A: Service industry refers to the business of providing labor services to the society by using equipment, tools, places, information or skills. According to the classification of national economic industries, China's service industry refers to a part of the tertiary industry, including catering, accommodation, tourism, warehousing, leasing, advertising, various agency services, provision of labor services, hairdressing, photography, bathing, various technical services and consulting services.
The taxation scope of service industry includes: agency, hotel, catering, tourism, warehousing, leasing, advertising and other service industries.
The concept of service fee
The service fee is the fee charged by the service industry after providing you with a certain business, and the invoice is some non-VAT services. The tax rate of service charge is based on the total price, which is different from value-added tax.
According to the individual income tax law, independent individual labor services should pay individual income tax according to their remuneration.
Your personal income tax should be withheld and remitted by your income distribution unit.
When you invoice, the tax bureau will ask you to provide the contract, then pay the tax on the spot, and then give you the tax payment receipt as the invoice you provide to the employer.
How much is the personal income tax on labor costs?
Answer: Personal income tax on service fees refers to personal income tax levied on service remuneration. Labor fee, that is, service remuneration in personal income tax, refers to the income obtained by individuals independently engaged in various non-employment services. It is different from wages and salaries in that service remuneration is the income obtained by independent individuals engaged in freelance work, while wages and salaries belong to non-independent personal service activities. That is to say, the remuneration obtained from holding positions and being employed in organs, enterprises and institutions has the relationship between being employed and being employed.
Labor remuneration refers to income: it refers to the income obtained by individuals engaged in design, decoration, installation, drawing and testing, testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, translation, auditing, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertisement, exhibition, technical service, introduction service, brokerage service, agency service and other labor services.
Is there personal income tax on the service fee? The editor explained the problem above, hoping to make it clear to everyone. Personal income tax is paid according to your own income demand. No matter what income is personal income or company income, it should be included in personal income tax. Bian Xiao's answer just now is for your reference. Are you clear after reading it?