Intermediary fees belong to labor remuneration and need to pay 20% personal income tax. The remuneration obtained by one party according to the intermediary contract belongs to personal income in principle, and personal income tax is paid according to the threshold of labor remuneration, of which the threshold is 5000 yuan.
What is the tax rate of agency fee?
Intermediary fees belong to consulting services, and the applicable tax rate is 6% for general taxpayers and 3% for small-scale taxpayers. Calculation method: For small-scale taxpayers, the payable value-added tax = tax-included income ÷ (1+3%) × 3%; For general taxpayers, the output tax amount = income including tax ÷ (1+6%) × 6%; VAT payable = output tax-input tax; Small-scale taxpayers whose monthly sales do not exceed 30,000 or whose quarterly sales do not exceed 90,000 shall be exempted from VAT.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Individual Income Tax Law of People's Republic of China (PRC).
Article 2 Individual income tax shall be paid on the income of the following individuals:
(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.