Self-employed intermediary service fee refers to the intermediary service fee obtained by individual industrial and commercial households in intermediary service activities. According to Article 8 of the Individual Income Tax Law of People's Republic of China (PRC), the income obtained by individuals engaged in intermediary services shall be taxed. Therefore, when self-employed individuals engage in intermediary service activities, they need to pay personal income tax on intermediary service fees in accordance with regulations.
Intermediary services include but are not limited to: house rental, car rental, cargo transportation, purchasing, travel services, etc. In the process of verifying the collection of intermediary service fees, the tax authorities will verify the intermediary services provided by self-employed individuals and their income to ensure that taxpayers pay personal income tax in accordance with regulations.
Individual operators engaged in intermediary service activities shall issue invoices or receipts in accordance with the law and pay taxes to the tax authorities in a timely manner in accordance with regulations. If you don't pay personal income tax in accordance with the regulations, you will face risks such as tax fines. Therefore, when providing intermediary services, self-employed individuals should abide by relevant laws and regulations, pay taxes according to law, and standardize their operations.
Self-employed approved collection standards:
1. Quota collection standard: Quota collection is a way to collect taxable income of self-employed individuals according to national and local standards, industry categories, business scale, regions and other factors. The quota collection standard is approved by the tax authorities according to the region and industry, and the self-employed only need to pay taxes according to the regulations. Quota collection standards usually include three aspects:
(1) industry classification standard: it is approved according to the industry classification standard stipulated by the state and local governments, and the quota standard is different for different industries.
(2) Business scale standard: It is verified according to the business scale of self-employed households, usually based on annual sales or annual profits.
(3) Regional standards: Different regions have different quota standards according to the regions where individual businesses are located.
2. Approved levy standard: Approved levy is a way to determine the taxable income and taxable amount of self-employed individuals according to the actual business situation and the prescribed approved methods and standards. Approved collection standards usually include the following aspects:
(1) Income verification standard: it is verified according to the actual income of individual families, including sales income, labor income and other income.
(2) Cost and expense verification standard: it is verified according to the actual production and operation costs and related expenses of individual businesses, including raw materials, labor costs, rent, water and electricity costs, etc.
(3) Pre-tax profit verification standard: according to the pre-tax profit of self-employed.
(4) Taxable amount verification standard: Calculate the taxable amount of self-employed individuals according to the verified taxable income and tax rate.
To sum up, the approved levy standards of self-employed individuals can be approved according to factors such as industry category, business scale and region, and also need to be approved according to the actual business situation of self-employed. Self-employed individuals can choose the method of fixed collection or approved collection, and the specific selection criteria should be decided according to the actual situation and needs of self-employed individuals.
Legal basis:
Article 96 1 of the Civil Code of People's Republic of China (PRC).
An intermediary contract is a contract in which the intermediary reports the opportunity to conclude a contract to the client or provides media services for concluding a contract, and the client pays the remuneration.
Article 962
The intermediary shall truthfully report to the client the matters related to the conclusion of the contract.
If the broker intentionally conceals important facts related to the conclusion of the contract or provides false information, which harms the interests of the client, he shall not ask for payment of remuneration and shall be liable for compensation.
Chapter nine hundred and sixty-three
If the broker facilitates the establishment of the contract, the principal shall pay the remuneration as agreed. If the remuneration of the broker is not agreed or clearly agreed, and cannot be determined according to the provisions of Article 510 of this Law, it shall be reasonably determined according to the services of the broker. Where an intermediary provides media services for concluding a contract, the remuneration of the intermediary shall be borne equally by both parties to the contract.
If the intermediary facilitates the establishment of the contract, the expenses of the intermediary activities shall be borne by the intermediary.