First of all, individuals need to prepare relevant application materials, such as proof of living expenses and personal identification. Secondly, according to the requirements of the local tax authorities, fill in the personal income tax return and truthfully fill in the relevant information of living expenses income. Then submit the completed declaration form and related materials to the local tax authorities or declare through online channels. The tax department will review the application materials and calculate the taxable amount of personal income tax. Finally, individuals need to pay personal income tax in time in accordance with the provisions of the tax authorities, and can choose online or offline payment methods. Individuals are advised to know the regulations and requirements of the local tax authorities in time, to ensure that personal income tax is declared and paid on time, and to avoid possible fines or legal liabilities.
1. Similarities and differences of brokerage institutions:
Similarity between them
As brokers, intermediaries, brokers and agents are widely used in social and economic activities. There are many similarities: they all belong to the special service industry in the tertiary industry, and they do not engage in direct business activities except providing specific services for both parties to the transaction; In addition to having a small amount of working capital, generally do not own any goods; Do not receive fixed remuneration from either party, but obtain commission income according to the contract after facilitating the transaction; Generally speaking, the operating capital invested in business activities is not large, the operating cost is not high, and the operating risks undertaken are relatively small; They are all indispensable forces for the healthy development of the socialist market economy.
(2) the difference between the three
The differences among intermediaries, brokers and agents are mainly manifested in the following aspects:
(1) has different names. Intermediaries and brokers generally engage in foreign activities in their own names, while agents engage in activities in the name of clients.
② Different responsibilities. Intermediary means that the intermediary provides transaction information and conditions for both parties to the transaction and plays the role of matching transactions, so the rights and responsibilities in the activity belong to both parties to the transaction; After accepting the entrustment of the principal, the trustee-trader conducts transactions with a third party in his own name, and the rights and responsibilities in the activities belong to the trustee-trader himself; An agent is an agent who carries out activities in the name of the principal, and the rights and responsibilities arising from the activities belong to the principal.
(3) the relationship with the parties is different. There is no fixed relationship between the broker and the customer, and the business is mostly one-off business, and the customer can also have a direct relationship with the third party at the same time; Both brokers and agents have a relatively fixed relationship with the parties in a certain period of time, and the client can no longer have a direct relationship with a third party after signing a contract with the brokers and agents.
④ The degree of control over commodities is different. The broker does not own the goods and has no right to adjust the prices and sales conditions of the goods; The general broker can own the goods, but has no right to adjust the price of the goods. According to different agreements, the agent can actually own or not own the goods, and can also make some adjustments to the price of the goods.
⑤ The process of concluding a contract is different. No matter who makes an offer first, the three parties must reach an agreement through consultation, that is, the process of concluding a contract between the two parties cannot be separated from the activities of the intermediary; Usually, when a broker or agent makes a specific transaction, the customer first makes an offer, then the broker or agent expresses his commitment or makes a new offer, and finally an agreement is reached through the agreement of both parties.
⑥ The names of earning income are different. The unified legal name of the income earned by brokers is commission, but in daily brokerage activities, people are used to calling the income earned by brokers as commission, and the income earned by brokers and agents in brokerage activities as agency fees or service fees and handling fees. , not a commission.
2. Intermediate definition:
According to Article 961 of the General Principles of Civil Law of People's Republic of China (PRC), an intermediary contract is a contract in which the intermediary reports the opportunity to conclude a contract to the client or provides media services for concluding a contract, and the client pays the remuneration.
Therefore, the so-called intermediary refers to a system in which the intermediary reports the opportunity to conclude a contract to the client or provides media services for concluding a contract, and the client pays remuneration. Intermediaries are intermediaries who report information opportunities or provide media contacts for clients to conduct civil legal acts with third parties.
3. The characteristics of the contract:
1. An intermediary contract is a contract in which an intermediary provides intermediary services to the principal. Brokers report opportunities for concluding contracts to customers or provide media services for concluding contracts. Whether the client concludes a contract with a third party has nothing to do with the broker, and the broker is not a party to the contract between the client and the third party.
2. The broker has no right to interfere in the contract between the customer and the third party. The middleman is only responsible for reporting the opportunity to conclude a contract to the client or mediating for the client to sign a contract with a third party, conveying the meaning of both parties and playing the role of a bridge, and has no substantive right to intervene in the contract.
3. Intermediary contract is a two-way, paid and non-concluded contract.
Legal basis:
Article 3 of the Deed Tax Law of People's Republic of China (PRC) has a deed tax rate of 3% to 5%. The specific applicable tax rate of deed tax shall be proposed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the tax rate range specified in the preceding paragraph, submitted to the Standing Committee of the people's congress at the same level for decision, and reported to the NPC Standing Committee and the State Council for the record. Provinces, autonomous regions and municipalities directly under the Central Government may, in accordance with the procedures prescribed in the preceding paragraph, determine different tax rates for the transfer of ownership of different subjects, different regions and different types of houses.