How to calculate personal income tax with information technology service fee tax payment certificate

Non-wage salary is declared according to the item of labor remuneration. If another person has already collected tax at the time of opening the business, the part already collected can be deducted.

Income from remuneration for labor services is the balance after deducting expenses.

Expense deduction: when paying taxes in advance, if the income from labor remuneration, manuscript remuneration and royalties does not exceed 4,000 yuan each time, the expenses will be deducted according to 800 yuan; If the income exceeds 4,000 yuan each time, the expenses will be deducted according to 20% of the income.

Look at the provisions of the new tax law on final settlement;

The circumstances that need to settle the comprehensive income include:

(1) Obtaining comprehensive income from two or more places, and the balance of the annual income of the comprehensive income after deducting special surcharges exceeds 60,000 yuan;

(2) Obtaining one or more of labor remuneration, royalties and royalties, and the balance of annual comprehensive income after deducting special expenses exceeds 60,000 yuan;

(3) The prepaid tax amount is lower than the taxable amount in the tax year;

(4) Taxpayers apply for tax refund.

The above situation needs to be settled, and after the end of the year, the income of all sources of individuals will be calculated, and then more will be refunded and less will be made up.