According to the tax law, income from remuneration for labor services included in personal income is subject to a 20% tax. At the same time, if the one-time income from remuneration for labor services is extremely high, in addition to being taxed at 20%, the amount of taxable income For the portion exceeding 20,000 yuan to 50,000 yuan, an additional 50% of the tax payable will be added after calculating the tax payable in accordance with the tax law; for the portion exceeding 50,000 yuan, an additional 100% will be levied.
1. What taxes need to be paid on the income from intermediary contracts? In the Civil Code that came into effect on January 1, 2021, intermediary contracts were changed to intermediary contracts. Article 963 of the Civil Code: If an intermediary facilitates the establishment of a contract, the client shall pay remuneration in accordance with the agreement. If there is no agreement on the intermediary's remuneration or the agreement is unclear, and it cannot be determined in accordance with the provisions of Article 510 of this Law, it shall be reasonably determined based on the intermediary's services. If an intermediary provides intermediary services for the conclusion of a contract and facilitates the establishment of the contract, the parties to the contract shall equally bear the remuneration of the intermediary. If an intermediary facilitates the establishment of a contract, the costs of intermediary activities shall be borne by the intermediary. The intermediary fee is negotiated between the intermediary and the client, and there are no special restrictions. The tax law stipulates that income from labor remuneration included in personal income needs to pay a 20% tax. At the same time, if the one-time income from labor remuneration is extremely high, in addition to being taxed at 20%, the taxable income exceeds 20,000 yuan to 50,000 yuan. For the portion exceeding 50,000 yuan, an additional 50% will be levied after calculating the tax payable in accordance with the tax law; for the portion exceeding 50,000 yuan, an additional 100% will be levied.
2. Personal income tax collection content (1) Wage and salary income: Wage and salary income refers to the wages, salaries, bonuses, year-end salary increases, labor dividends, etc. obtained by individuals due to their employment or employment. Allowances, subsidies and other income related to office or employment. (2) Income from production and operation of individual industrial and commercial households (3) Income from contracted operations and leasing operations to enterprises and institutions. Income from contracted operations and leasing operations to enterprises and institutions refers to individual contracted operations, leasing operations and subcontracting and transfer. Income from rent includes income from wages and salaries that individuals receive on a monthly or per-time basis. (4) Income from labor remuneration Income from labor remuneration refers to individuals engaged in design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, news, broadcasting, translation, review, calligraphy, painting, engraving, film and television , sound recordings, video recordings, performances, performances, advertising, exhibitions, technical services, introduction services, economic services, agency services and other services. (5) Income from author remuneration refers to the income an individual obtains from the publication or publication of his or her works in the form of books or newspapers. (6) Income from royalties refers to the income obtained by individuals from providing the right to use patent rights, copyrights, trademark rights, non-patented technologies and other franchises.
3. Applicable tax rates for intermediary contract income tax collection Personal income tax stipulates three different tax rates based on different tax items: (1) Wage and salary income are subject to 7-level progressive tax rates, monthly Taxable income is calculated and taxed. (2) Five levels of excess progressive tax rates are applicable to the production and operating income of individual industrial and commercial households and enterprises and institutions. (3) Proportional tax rate. Personal income tax is levied on individual income from author remuneration, labor remuneration, royalties, interest, dividends, bonus income, property rental income, property transfer income, incidental income and other income on a case-by-case basis, and a proportional tax rate of 20% is applicable. . In addition, if the one-time income from labor remuneration is abnormally high, in addition to being taxed at 20%, the portion of the taxable income exceeding RMB 20,000 to RMB 50,000 will be calculated according to the tax law and then be added to the tax payable. A levy of 50% is levied; for the amount exceeding 50,000 yuan, an additional 100% is levied. The above is the editor’s summary of the collection methods and amounts of intermediary contract income tax. According to the tax law, intermediary contracts are income from labor remuneration included in personal income and need to pay 20% tax. At the same time, if the one-time income from labor remuneration is extremely high, in addition to being taxed at 20%, the taxable income exceeds 20,000 yuan. For the portion up to 50,000 yuan, an additional 50% of the tax payable will be added after calculating the tax payable in accordance with the tax law; for the portion exceeding 50,000 yuan, an additional 100% will be levied.