Accounting problems, how to calculate the consulting fee of 50000? What is the penalty percentage?

The consulting fee of 50,000 yuan is labor income, which is paid in advance and settled at the end of the year.

Advance payment = 50000 * (1-20%) * 30%-2000 =10000 yuan.

Final settlement of year-end taxable income

= Labor income+annual wage income tax exemption-special deduction for mortgage (65438+ 0000 per month)-annual insurance.

=50000+ 12* 10000-5000* 12- 1000* 12- 1800* 12

=76400

Taxable amount = 76400 *10%-2520 = 5120 yuan.

For overpaid taxes, you can apply for tax refund.