1. Expert consultation fee belongs to the scope of "labor remuneration" in the individual income tax law, and the individual tax rate is 20%. Regardless of the factors of value-added tax and additional tax, it should be1500/(1-20%) =1875 before tax.
When the pre-tax labor remuneration does not exceed 4000 yuan, the tax basis = pre-tax labor remuneration _800, and the tax rate is 0.2.
Before tax-[(before tax -800)×20%]= 1500 (after tax)
Before tax = 1675
2. Consulting fee belongs to income from labor remuneration, and the proportional tax rate is 20%. If the income from labor remuneration is too high at one time, it can be levied, that is, if the personal taxable income from labor remuneration exceeds 20,000-50,000 at one time, the taxable amount shall be calculated according to the provisions of the tax law, and then levied according to 50% of the taxable amount, and the part exceeding 50,000 yuan shall be levied 100%.
How many forms of labor remuneration are there?
There are many forms of labor remuneration, and the total amount of labor remuneration paid by the employer to the workers in the production process includes three parts:
1, monetary wages, all kinds of wages, bonuses, allowances, subsidies, etc. It is paid directly to the workers by the employer in the form of money.
2. Remuneration in kind, that is, all kinds of goods and services provided by the employer to the workers free of charge or below the cost price.
3. Social insurance refers to unemployment, pension, personal, medical care, family property and other insurance benefits paid by the employer directly to the government and insurance departments for workers. Therefore, the state does not stipulate the specific details of labor remuneration, and both parties can freely agree.
Of course, free agreements also have a bottom line, and that is the minimum wage. The minimum wage is a wage line set by the local government, and the salary of any laborer who provides normal labor shall not be lower than this bottom line. If this bottom line is violated, the employer will bear the corresponding legal responsibility.
How to pay personal income tax for expert consultation fees? Generally speaking, in fact, according to the information about expert consultation fee in Bian Xiao's personal income tax, I believe everyone knows that it can be taxed at the rate of 20%, but if you have any questions about the information compiled above, you may wish to consult your teacher on this website. There are a lot of materials here to study for free.