1. The basis for calculating the income from remuneration for labor services.
Income from remuneration for labor services refers to the income obtained by individuals independently engaged in various non-employed services. It is subject to a proportional tax rate of 20%. If the one-time income from labor remuneration is abnormally high, a mark-up levy may be implemented, and the specific measures shall be prescribed by ***.
2. Calculation method of taxable income from remuneration for labor services.
1.Each income is less than 4,000 yuan:
Taxable income = income each time - 800 yuan.
2.Each income is more than 4,000 yuan
Taxable income = 1-20% of each income).
3. Calculation method of individual income tax on income from remuneration for labor services.
1.The tax payable for each income below 4,000 yuan = income - 800 yuan.
2.Each income is more than 4,000 yuan:
Tax payable = income 1-20%) 20%.
4. Individual income tax declaration for remuneration for providing labor services.
According to the provisions of the tax law, an individual who obtains income from remuneration for labor services shall declare and pay individual income tax to the tax authorities of the place where the taxable services occur. Specifically, after an individual receives remuneration for providing labor services, he or she shall declare and pay taxes to the competent tax authority of the place where the taxable services occur within 15 days of the following month. The following information should be provided at the time of declaration:
1.Personal income tax returns;
2.Original and photocopy of personal identity document;
3.Transaction records of bank accounts for payment of labor services, etc.
After the declaration, the tax authorities will verify the individual income tax, and the verified tax will be transferred through the bank account. If an individual fails to declare and pay individual income tax as required, he or she will face liability such as being subject to tax recovery, late fees and fines.
5. Issues related to individual income tax on labor contracts.
1.What is "time"?
The amount of income earned each time is counted as one time. For example, if a person obtains independent labor income from the same item twice in the same month, the income obtained each time should be regarded as the amount of one-time income, that is, the taxable income shall be calculated separately according to the two incomes and the individual income tax shall be calculated and paid separately in accordance with the regulations.
2.What is "revenue per pay"?
"Amount of income per transaction" refers to the total amount of remuneration for labor directly received in monetary form. For example, if a person obtains two independent labor income of the same project in a certain month, the first time he obtains a labor remuneration of 2,000 yuan and the second time he obtains a labor remuneration of 3,000 yuan, he should use 5,000 yuan as the amount of income each time to calculate individual income tax.
3.What are the special provisions for the levy of mark-ups?
If the one-time income from labor remuneration is abnormally high, a markup may be levied. According to the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China, the one-time income from labor remuneration is abnormally high, which means that an individual obtains labor remuneration at one time, and his taxable income exceeds 20,000 yuan. For the income from labor remuneration with an abnormally high one-time income, the specific measures for the implementation of mark-up collection shall be stipulated by ***.
To sum up, the calculation method of individual income tax on labor contracts is determined based on the income obtained by individuals from independently engaging in various non-employment services. When calculating taxable income, the amount of each income needs to be considered, as well as the applicable tax rate. At the same time, according to the provisions of the tax law, individuals shall declare and pay individual income tax to the tax authorities of the place where the taxable services occur, and provide relevant information in accordance with the regulations. If an individual fails to declare and pay individual income tax as required, he or she will face liability such as being subject to tax recovery, late fees and fines.