What taxes and fees should I pay for the intermediary service fee?
Living expenses belong to the income from labor remuneration in personal income tax. The taxable income of labor remuneration is: if the income of labor remuneration is less than 4,000 yuan each time, 800 yuan will be deducted; If the income from labor remuneration exceeds 4,000 yuan each time, 20% of the income will be deducted.
Income from labor remuneration is subject to the tax rate of 20%. The calculation formula of taxable income from labor remuneration is: the payable personal income tax is equal to the taxable income multiplied by 20%. If the one-time taxable income from labor remuneration exceeds 20,000 yuan, an additional collection method shall be implemented. Specifically, if the taxable income exceeds 20,000 yuan to 50,000 yuan after deducting expenses, the taxable amount calculated according to the tax law will increase by 50%; More than 50,000 yuan, plus 100%. Suppose you get100000 yuan at one time, then you have to pay personal income tax. Taxable income: 1 00000 times1minus 20% equals 8 million. There is a quick calculation method: the tax rate is 40%, 7,000 yuan is deducted, and 800 times 40% MINUS 0.7 equals 31930,000. To sum up, the income from labor remuneration is deducted from the income obtained by individuals every time, and 800 yuan will deduct it in a fixed amount. The calculation formula is: if the income per time does not exceed 4,000 yuan, the taxable income = income per time -800 yuan. If the income is more than 4,000 yuan each time, the intermediary fee charged by individuals belongs to the income from labor remuneration in personal income tax, and the balance after deducting the prescribed expenses from the quota is taxable income.
Legal basis:
Article 96 1 of the Civil Code of People's Republic of China (PRC).
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.