Labor fee tax rate in 2020

According to Article 11 of the Regulations for the Implementation of the Individual Income Tax Law, the abnormally high one-time income from labor remuneration means that an individual obtains labor remuneration at one time, and his taxable income exceeds 20,000 yuan. If the taxable income in the preceding paragraph exceeds 20,000 yuan to 50,000 yuan, the taxable amount shall be calculated in accordance with the provisions of the tax law, and then levied at 50% of the taxable amount; More than 50,000 yuan, plus 100%.

Taxable amount = taxable income * applicable tax rate-quick deduction, if the income does not exceed 20,000 yuan, the tax rate is 20%, the quick deduction is 0, the tax rate for the part with income exceeding 20,000 yuan to 50,000 yuan is 30%, the tax rate for the part with income exceeding 50,000 yuan is 40%, and the quick deduction is 7,000 yuan. ?

Extended data:

Precautions:

Individuals who receive remuneration for their services shall pay personal income tax. Calculation formula of service fee tax rate, tax payable = (service remuneration income-expense deduction) * tax rate. According to the situation in the title, the relevant expenses deduction and applicable tax rate are 800 yuan and 20% respectively.

Personal income tax payable for labor remuneration items shall be withheld and remitted by the payer. Withholding agents shall pay taxes to their competent tax authorities in accordance with the provisions of the tax law. Therefore, you should declare and pay taxes to the local tax authorities.

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