1. Determine the taxable income of personal agency fees, that is, the amount of personal agency fee income minus related expenses;
2. According to the taxable income, calculate individual income tax according to the tax rate and quick deduction stipulated in the individual income tax law;
3. When declaring personal income tax, fill in the personal income tax return form and submit it to the local tax authorities together with relevant certification materials;
4, the tax authorities to check the tax returns and related materials, review the personal income tax payable;
5. Individuals need to pay personal income tax to the tax authorities within the specified time.
The information required for paying personal agency fees is as follows:
1. Personal identification: including ID card, household registration book and other identification documents;
2. Intermediary service contract: A contract for an individual to engage in intermediary service shall specify in detail the specific content, service term, service fee and other contents of intermediary service;
3. Intermediary fee receipt: individuals should issue a receipt for intermediary fees, indicating the amount and time of payment of intermediary fees;
4. Individual income tax return: According to the individual income tax law, individuals need to fill in the individual income tax return and pay individual income tax from March/Kloc-0 to April 30 every year.
To sum up, the specific information required for individual income tax varies according to different situations. It is recommended to consult the relevant regulations of the local taxation bureau before the specific operation.
Legal basis:
Article 2 of the Individual Income Tax Law of People's Republic of China (PRC)
The following personal income shall be subject to personal income tax:
(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 income tax shall be calculated on a consolidated basis in accordance with the tax year in which individual residents obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income).