In China, both labor income and labor income need to pay personal income tax, but the applicable tax rate is different and the threshold is different. If the labor income exceeds 800, it will be taxed. 1. How can the personal service fee be deducted from the personal income tax of 1? The service fee is ≤ 4,000 yuan. The formula is: tax =(X-800)*20%, for example, the service fee is 3,000 yuan, and tax = (3,000-800) * 20% = 440; 2, 40 million 50 thousand. The formula is: individual tax =(x-x * 20%)* 40%-7000. For example, the service fee is 70,000 yuan, and the tax = (70,000-70,000 * 20%) * 40%-70%. Generally speaking, we often say that more than 800 will be levied to 4000. Use a lot, but use little. Two. Personal service fee invoice 1 notes. If the business is frequent and the amount is large, enterprises should still cooperate with regular units. For example, temporary workers, seasonal workers and auxiliary workers can all choose labor dispatch companies, so as to obtain labor invoices in compliance for pre-tax expenses. 2. For the inevitable personal labor expenditure, if the amount does not reach the VAT threshold sporadically, make a form for payment, and use the receipt voucher and internal voucher as pre-tax deduction vouchers (of course, don't forget to declare a tax, but also make a zero declaration); To reach the threshold, apply to the tax bureau for issuing invoices. You can apply to the competent tax authorities at the place of business for issuing ordinary invoices on your behalf. The specific information needed usually includes: submitting identity documents and copies; Issue VAT invoices and tax returns on behalf of them; Related labor contracts, etc. ; You can consult the local competent tax authorities. If the labor cost income is high and frequent, natural persons will bear a relatively high tax burden (under the old tax law, they will bear a progressive tax rate of 20~40%; After the implementation of the new tax law next year, personal labor income will be incorporated into comprehensive income, with the highest tax rate of 45%. How to withhold and pay taxes shall be subject to the detailed rules for the implementation of the tax authorities. For high-income people, we can consider registering a natural person's sole proprietorship enterprise or company in the tax depression, approving the form of collection and reducing the tax burden. Iii. Service charge accounting method 1. If the other party provides the service invoice, it can be recorded directly according to the invoice. There is no need to declare personal income tax in detail when providing labor invoices. Debit: related costs and expenses: bank deposit (or cash). 2. If the other party can't provide the labor invoice, the unit will withhold and remit the personal income tax, and at the same time make a detailed declaration of personal income tax. Debit: related cost and expense account loan: tax payable-personal income tax loan: bank deposit (or cash) 3. Labor expenses can be deducted before tax. Labor cost generally refers to labor cost. Simply put, it is the cost for your company to invite people outside the company to serve your company, such as property management, loading and unloading, maintenance and temporary employment. , according to the work they are engaged in, they are classified into corresponding subjects. If the wages of some temporary workers are fixed every month, they can be combined with the wages of regular employees. If the wages of temporary workers are not fixed, only expenses can be recorded, not wages. If you are employed in a hospital, it will be included in the operating expenses-storage fees. According to the law, you can know that the personal service fee is 4000 yuan. If it is less than 4,000 yuan, the exemption amount of 800 yuan will be deducted; if it is more than 4,000 yuan, the exemption amount of 20% will be deducted.
Legal objectivity:
First, how to pay the service fee tax is the abbreviation of personal income tax on service fee. Labor costs are different from wages and salaries, and individuals independently engage in various non-employment services. Personal income tax refers to the general name of legal norms that adjust the social relationship between tax authorities and natural persons (residents and non-residents) during the collection and management of personal income tax. Taxpayers of individual income tax include resident taxpayers and non-resident taxpayer. Resident taxpayers have the obligation to pay taxes in an all-round way, and must pay individual income tax on all their income inside and outside China; Non-resident taxpayer only pays individual income tax on its income derived from China. According to Article 2 of the Individual Income Tax Law, individual income tax shall be paid on the following personal income: income from wages and salaries; Two. Income from the production and operation of individual industrial and commercial households; Three. Income from contracted operation and lease operation of enterprises and institutions; 4. Income from remuneration for labor services; 5. remuneration income; 6. Royalty income; 7. Income from interest, dividends and bonuses; Eight, property rental income; 9. Income from property transfer; X. Unexpected income; Xi。 The financial department of the State Council determines other income for taxation. " Personal tax payment of service fee needs to be declared. Two. According to Article 3 of the Individual Income Tax Law: 1. The income from wages and salaries is subject to an excessive progressive tax rate of 3% to 45% (the tax rate table is attached). Two, the income from the production and operation of individual industrial and commercial households and the income from the contracted operation and lease operation of enterprises and institutions shall be subject to an excessive progressive tax rate of 5% to 35% (the tax rate table is attached). 3. The income from remuneration for writing shall be taxed at a proportional rate of 20%, with a reduction of 30% according to the tax payable. 4. Income from labor remuneration is subject to the proportional tax rate of 20%. If the one-time income from labor remuneration is abnormally high, it may be levied, and the specific measures shall be formulated by the State Council. 5. Income from royalties, interest, dividends, bonuses, income from property leasing, income from property transfer, accidental income and other income shall be subject to a proportional tax rate of 20%. " It can be concluded that the individual tax calculation formula of labor cost is: tax payable = labor income * (1-20%) * applicable tax rate-quick deduction. I believe you have a certain understanding of paying taxes on labor costs.