Calculation formula: tax payable = tax basis × applicable tax rate-quick deduction.
After-tax labor remuneration = pre-tax labor remuneration-tax payable.
Tax basis: when the pre-tax labor remuneration does not exceed 4,000 yuan, the tax basis = pre-tax labor remuneration-800; When the pre-tax labor remuneration exceeds 4000 yuan, the tax basis = pre-tax labor remuneration × 0.8.
Consulting fee belongs to income from labor remuneration, and the proportional tax rate is 20%. If the income from labor remuneration is particularly high at one time, it can be levied, that is, if the personal taxable income from labor remuneration exceeds 20,000-50,000 at one time, the taxable amount shall be calculated according to the provisions of the tax law, and then levied at 50% of the taxable amount, and the part exceeding 50,000 yuan shall be levied at 10%.
Tax law:
If the one-time income from labor remuneration is abnormally high, it may be levied, and the specific measures shall be formulated by the State Council. According to the "Regulations on the Implementation of the Individual Income Tax Law", "abnormally high income from labor remuneration" means that an individual obtains labor remuneration at one time, and his taxable income exceeds 20,000 yuan.
If the taxable income exceeds 20,000-50,000 yuan, the taxable amount shall be calculated in accordance with the provisions of the tax law, and then levied at 50% of the taxable amount; More than 50000 yuan, plus 100%. Therefore, the income from labor remuneration is actually subject to three levels of excessive progressive tax rates of 20%, 30% and 40%.
Extended data:
There are many forms of labor remuneration, and the total amount of labor remuneration paid by the employer to the workers in the production process includes three parts:
1, monetary wages, all kinds of wages, bonuses, allowances, subsidies, etc. It is paid directly to the workers by the employer in the form of money.
2. Remuneration in kind, that is, all kinds of goods and services provided by the employer to the workers free of charge or below the cost price.
3. Social insurance refers to the unemployment, pension, personal, medical care, family property and other insurance benefits paid by the employer directly to the government and the insurance department. Therefore, the state does not stipulate the specific details of labor remuneration, and both parties can freely agree.
If the employer fails to conclude a written labor contract with the employee at the same time, and the labor remuneration agreed with the employee is not clear, the labor remuneration of the newly hired employee shall be implemented according to the standards agreed in the collective contract; If there is no collective contract or there is no provision in the collective contract, the employing unit shall pay workers equal pay for equal work.
In practice, many employers have established labor relations with workers, but have not concluded labor contracts. Specific matters of labor remuneration, including the amount of labor remuneration, payment method, payment time, etc. , are just verbal agreement, or the agreement is not clear. Once a dispute arises, it is often unfounded and uncertain. In view of this situation, the Labor Contract Law has made relevant provisions.
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