1. Tax standard for personal intermediary service fee: If intermediary service fee is collected in personal account, it will be regarded as remuneration for labor services, and personal income tax will be paid at 20%-40% according to the amount of intermediary service fee. If the agency fee is more than 50,000 yuan, the tax will basically be paid at the highest rate of 40%.
2. Tax standard of enterprise intermediary service fee: In general, the tax rate of enterprise intermediary service fee belongs to consulting service, so the applicable tax rate can be adopted, and the tax rate is 6%. If it is a small-scale taxpayer, the tax amount is 3% of the tax-included income.