I. Personal income tax rate for labor service expenses
Paragraph 4 of Article 6 of the Individual Income Tax Law of People's Republic of China (PRC) stipulates that if the income from labor remuneration, royalties and property leasing does not exceed 4,000 yuan each time, the expenses will be reduced by 800 yuan; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.
Therefore, when calculating the personal income tax from labor remuneration, if the labor income does not exceed 4,000 yuan, the expenses of 800 yuan will be deducted, and if it exceeds 4,000 yuan, 20% of the income will be deducted, and then the personal income tax payable will be calculated according to the applicable tax rate = labor income multiplied by (1-20%) multiplied by the applicable tax rate-quick deduction.
Two. Calculation of personal income tax on labor service expenses
According to the individual income tax law and its related laws and regulations, the income from labor remuneration is subject to the proportional tax rate of 20%. If the income from labor remuneration is abnormally high, it may be levied. The specific measures shall be stipulated by the State Council and divided into three levels:
1, the taxable income does not exceed 20,000 yuan each time, the tax rate is calculated at 20%, and the quick deduction is 0;
2. The taxable income is 20,000 to 50,000 yuan each time, and the tax rate is calculated at 30%, and 2,000 yuan is deducted quickly;
3. If the taxable income exceeds 50,000 yuan each time, the tax rate shall be calculated at 40%, and 7,000 yuan shall be deducted quickly.
The taxable income of labor remuneration is: if the income of labor remuneration is less than 4,000 yuan each time, 800 yuan will be deducted; If the income from labor remuneration exceeds 4,000 yuan each time, 20% of the income will be deducted.
3. What is the tax rate of labor fee?
The labor tax rate is 20%. If it is less than 4,000 yuan, the exemption amount of 800 yuan will be deducted; if it is more than 4,000 yuan, the exemption amount of 20% will be deducted. If the one-time income from labor remuneration is abnormally high (the taxable income exceeds 20,000 yuan), an additional collection method shall be implemented. Specifically, if the one-time income from labor remuneration exceeds 20,000 yuan to 50,000 yuan after deducting expenses, the tax payable calculated according to the provisions of the tax law will increase by 50%; More than 50,000 yuan, plus 100%.
Invoices for labor expenses are issued in the name of individual industrial and commercial households and labor service companies, and the amount of VAT added is 5.65%, specifically: VAT payable = labor expenses ×5% payable urban construction tax = VAT tax ×7% education surcharge = VAT tax ×3% local education surcharge = VAT tax ×2% water conservancy fund = VAT tax × 1%.
4. What are the applicable conditions of the service fee?
1. Professional contracting and labor subcontracting;
2. Labor service and economic information consultation;
3. Business consulting and investment consulting;
4. Sales of Wujinjiaodian, daily necessities and steel products;
5. Providing labor dispatch services for domestic enterprises;
6. Cargo handling and handling services;
7. Cleaning services;
8. Domestic service, etc.
Five, the difference between labor costs and wages
1. Labor fee, that is, labor remuneration in personal income tax, refers to the income obtained by individuals independently engaging in various non-employment services. Wage refers to the labor remuneration paid by the employer or legal employer to the laborer in the form of money according to laws, industry regulations or agreements with the laborer;
2. Different taxation methods;
3. Different unit obligations;
4. Different dispute settlement procedures;
5. The applicable laws are different.
Legal basis:
Enterprise Income Tax Law Article 38 The tax authorities may designate the payer of the project price or labor fee as the withholding agent of the income tax payable by non-resident enterprises engaged in project operations and labor services within the territory of China.
Article 11 of the Labor Contract Law of People's Republic of China (PRC) * * * 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 recruited employee shall be implemented according to the standards agreed in the collective contract; If there is no collective contract or there is no agreement in the collective contract, equal pay for equal work shall be implemented.