What is the personal invoice tax rate of labor expenses after 20 16 camp reform?

After the reform of the camp, the personal invoice tax rate for labor costs is 3%. Personal services to the tax bureau to issue VAT invoices, in addition to paying VAT, but also pay personal income tax and additional tax for those who exceed the deduction.

According to the individual income tax law, if the income from labor remuneration, royalties and property leasing does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. Income from remuneration for services shall be taxed at a proportional rate of 20%. If the one-time income from labor remuneration is abnormally high, it may be levied.

For example, if a construction enterprise obtains a project price of 6 million yuan a month, it should pay a business tax of 6 million× 3% = 6,543.8+0.8 million yuan before the reform. After the camp reform, the raw materials such as cement purchased by the enterprise are 3 million yuan excluding tax. According to the tax rate of 17%, the deductible input tax is 5 10000 yuan, so the value-added tax he needs to pay is 600 ÷ (1+1%) ×/kloc.

The personal invoice tax rate for extended information is 3% to 45%, depending on the income level.

The tax formula of labor remuneration mentioned in the tax law is

Less than 4000 yuan (income -800) × 20%

4,000-20,000 yuan (including 20,000 yuan) income ×( 1-20%)×20%

20000-50000 yuan (including 50000 yuan) income ×( 1-20%)×30%-2000.

Income above 50000 yuan ×( 1-20%)×40% -7000

The latest scope of the camp reform:

1.R&D and technical services, including R&D, technology transfer, technical consultation, contract energy management and engineering survey and exploration services;

2, information technology services, including software, circuit design and testing, information systems and business process management services (such as e-commerce platform);

3. Cultural and creative services, including design, trademark copyright transfer, intellectual property rights, advertising and conference and exhibition services;

4. Logistics auxiliary services, including aviation, ports and docks, freight passenger stations, salvage, cargo transportation agents, customs declaration agents, warehousing and loading and unloading services;

Baidu encyclopedia-changing business tax to value-added tax