1. If the living expenses are less than 4,000 yuan, 800 yuan expenses shall be deducted first, and then personal income tax shall be paid at the rate of 20%;
2. If the room rate exceeds 4,000 yuan, 20% of the income will be deducted as expenses first, and then personal income tax will be paid at the rate of 20%;
3. When the living expenses are high, the tax rate can reach 40%;
4. The reasonable range of living expenses is usually 2%-5% of the total contract price of the project, and the living expenses belong to the remuneration of individuals providing services independently.
Tax classification of intermediary expenses:
1. Intermediary fee, as a kind of service remuneration, can be classified as income from labor remuneration according to the nature of providing services;
2 intermediary services involving the transfer of property, intermediary fees can be regarded as income from the transfer of property;
3, to provide intermediary services for enterprises or individual industrial and commercial households, intermediary costs can be regarded as enterprise income or individual industrial and commercial households production and operation income;
4. According to the tax law, intermediary fees may need to be taxed according to different taxes (such as value-added tax and personal income tax).
To sum up, if an individual earns less than 4,000 yuan when paying taxes on agency fees, he shall pay taxes at the rate of 20% after deducting 800 yuan fees; If the income is more than 4000 yuan, they will deduct 20% of the expenses and then pay taxes. The tax rate of large-scale living expenses can reach 40%, and the living expenses usually account for 2%-5% of the total project price, which belongs to individual independent labor remuneration.
Legal basis:
Individual Income Tax Law of the People's Republic of China
second
Personal income tax shall be paid on the following personal income: (1) income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.
Law of People's Republic of China (PRC) on the Administration of Tax Collection (revised on 20 15).
essay
The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4
Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.
Article 8
Taxpayers and withholding agents have the right to know the provisions of national tax laws and administrative regulations and information related to tax payment procedures from the tax authorities. Taxpayers and withholding agents have the right to ask the tax authorities to keep their information confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential according to law. Taxpayers have the right to apply for tax reduction, exemption and refund according to law. Taxpayers and withholding agents have the right to make statements and defend the decisions of tax authorities; Enjoy the right to apply for administrative reconsideration, bring an administrative lawsuit and claim state compensation according to law. Taxpayers and withholding agents have the right to sue and report the illegal acts of tax authorities and tax personnel.
People's Republic of China (PRC) Civil Code
Chapter nine hundred and sixty-one
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.