The tax rate varies according to the income. For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached); For operating income, an excessive progressive tax rate of 5% to 35% is applicable; 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%. Therefore, consulting fees from public accounts belong to comprehensive income, and the progressive tax rate of 3% to 45% should be applied.
Consulting fee is an income of professionals (including but not limited to lawyers, accountants, consultants, etc.). ) obtained from other units. This income needs to be calculated and paid according to the Individual Income Tax Law of People's Republic of China (PRC). For the tax declaration of consultant fees, people can start from the following aspects.
First of all, you can apply to the tax bureau for issuing labor invoices. Labor service invoice is a legal document to prove the transaction, which is issued by the buyer on behalf of the seller. When applying for labor service invoices, you can choose to include consulting fees as consulting fees in the accounts, and then pay personal income tax directly when invoicing.
In addition, you can also ask financial experts to help calculate the personal income tax payable. Personal income tax is calculated according to the following formula: personal income tax payable = (salary-personal insurance amount-personal income tax deduction of 5000 yuan) * applicable tax rate-quick deduction. Doing so can ensure that the tax you pay is accurate.
In addition, you can also consult the relevant laws and policies of the tax authorities to understand the preferential policies for consulting fees. In some areas, tax relief or tax subsidies may be implemented for consulting fees, which will help reduce the personal tax burden.
Generally speaking, the declaration standard of individual tax for consultant fees is implemented in accordance with the Individual Income Tax Law of People's Republic of China (PRC). At the time of declaration, people can choose to issue labor invoices on their behalf and ask financial experts to calculate and consult the relevant laws and regulations of the tax authorities. At the same time, understanding relevant preferential policies is also an effective means to reduce tax burden.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 1 Individuals who have domicile or no domicile in China but have resided in China for a total of 183 days in a tax year are individual residents. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents from inside and outside China. Individuals who have neither domicile nor residence in China, or who have lived in China for less than 183 days in a tax year, are non-resident individuals. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law. The tax year starts from Gregorian calendar 1 month 1 day and ends on1February 3 1 day.
Article 2 Individual income tax shall be paid on the income of the following individuals:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.