2. If the tax-included income from labor remuneration exceeds 4,000 yuan, the taxable income is equal to the tax-included income from labor remuneration multiplied by (1 minus 20%).
3. Calculation of personal income tax payable. The taxable amount of individual income tax is equal to the taxable income multiplied by the deduction of the applicable tax rate.
Usually, individual tax on labor remuneration refers to income tax on labor remuneration, which can also be called personal income tax. Because the income tax on labor remuneration is closely related to personal interests, everyone should want to know how to calculate the individual tax on labor remuneration.
I. Individual tax rate of labor remuneration
(1) tax base
Income from remuneration for labor services refers to individuals engaged in design, decoration, installation, drawing, testing, testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertising, exhibition, technical services, introduction services, brokerage services, agency services and others. If it is a one-time income, the income will be obtained at one time; If it belongs to the continuous income of the same project, the income obtained within one month shall be regarded as one time.
(2) Tax rate
Income from remuneration for services shall be taxed at a proportional rate of 20%. If the income does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.
If the one-time income from labor remuneration is abnormally high, it may be levied. If an individual obtains remuneration for labor services at one time, his taxable income will exceed 20,000 yuan. Where the taxable income in the preceding paragraph exceeds 20,000 yuan to 50,000 yuan, the taxable amount shall be calculated in accordance with the provisions of the tax law, and then levied at 50% of the taxable amount; More than 50000 yuan, plus 100%.
(3) Calculation of labor remuneration including tax
The tax rates are as follows:
Quick deduction of series tax-included step tax rate (%)
1, if the tax-included range does not exceed 20,000 yuan, the tax rate is 20%, and the quick deduction is 0;
2. The tax rate is 30% for the tax-included portion ranging from 20,000 yuan to 50,000 yuan, and 2,000 yuan will be deducted quickly;
3. The tax rate of the part with tax grade exceeding 50,000 yuan is 40%, and the quick deduction is 7,000 yuan;
(1) The tax-included range in the table is the taxable income per time after deducting relevant expenses according to the provisions of the tax law; Income from labor remuneration is taxed on a per-time basis. If the income does not exceed 4,000 yuan each time, 800 yuan will be deducted; If the income exceeds 4,000 yuan, after deducting 20% of expenses, the balance is taxable income.
(2) The tax calculation formula of personal income tax payable:
The taxable amount is equal to the taxable income multiplied by the applicable tax rate.
(4) Calculation of labor remuneration excluding tax
Tax-included grades are applicable to the income from tax remuneration borne by taxpayers; The tax-free grade is applicable to the income from remuneration paid by others (units).
The tax rates are as follows:
1, the tax rate is 0, the quick deduction is 0, and the conversion coefficient of the part where the income from labor remuneration does not exceed 3,360 yuan is 0%;
2. The income from remuneration for labor services does not include the tax exceeding 3360-2 1000 yuan, the tax rate is 20%, and the conversion coefficient is 84%;
3. The income from labor remuneration exceeds 2 1 1,000-49,500 yuan excluding tax, the tax rate is 30%, and the conversion coefficient is 76%;
4. The income from labor remuneration does not include the tax exceeding 49,500 yuan, the tax rate is 40%, and the conversion coefficient is 68%.
Second, the calculation method of personal income tax on labor remuneration
(a) the calculation of personal income tax obtained by individuals who provide services and obtain tax-included labor remuneration (i.e. pre-tax labor remuneration)
1. Confirmation of taxable income
(1) If the tax-included income from labor remuneration does not exceed 4,000 yuan, the taxable income is equal to the tax-included income from labor remuneration minus 800;
(2) If the tax-included income from labor remuneration exceeds 4,000 yuan, the taxable income is equal to the tax-included income from labor remuneration multiplied by (1 minus 20%).
2. Calculation of taxable amount of individual income tax
The taxable amount of individual income tax is equal to the taxable income multiplied by the deduction of the applicable tax rate.
Here you should check the corresponding applicable tax rate and quick deduction according to the taxable income.
(2) Calculation of personal income tax obtained by individuals providing services excluding tax (i.e. after-tax labor remuneration)
Individuals provide labor services for enterprises, and the labor remuneration agreed by both parties is more often paid after tax, that is, the labor remuneration paid by enterprises to individuals is personal after-tax income. Therefore, enterprises must convert after-tax income into pre-tax remuneration, collect enterprise costs according to pre-tax remuneration, and withhold personal income tax at the same time.
Because the personal income tax is calculated by deducting and dividing the labor remuneration and increasing the taxable amount, the tax rate table corresponding to the income from labor remuneration excluding tax is obtained through calculation.
As can be seen from the above, the individual tax rate of labor remuneration varies according to personal income, and the calculation method of individual tax of labor remuneration should also be combined with the actual situation. Paying taxes is the obligation of everyone in the Chinese nation. We should actively pay personal income tax while enjoying the convenience provided by the state. However, when calculating taxes and fees, we should also pay attention to prevent omission or over-calculation, and avoid unnecessary trouble.