Business tax, urban construction tax, education surcharge and personal income tax shall be paid separately for the remuneration obtained from temporary employment of enterprises. The tax rates are as follows:
Tax rate of taxable income per time (%) Quick deduction (RMB)
The part not exceeding 20,000 yuan
The part exceeding 20,000 yuan to 50,000 yuan is 30,200 yuan
The part exceeding 50,000 yuan is 40,700 yuan.
The individual tax rate of labor income is 2% when the income is 1000 yuan (including 1000 yuan).
If the labor income does not exceed 4,000 yuan each time, 800 yuan will be deducted.
If the labor income is more than 4,000 yuan each time, the expenses will be deducted at a fixed rate of 20%.
Taxes such as business tax paid by labor income can be deducted from income first.