1. If the income from living expenses is less than 4,000 yuan, the taxable income shall be the income amount minus 800 yuan;

2. If the income from living expenses exceeds 4,000 yuan, the taxable income shall be reduced by 20% of the income;

3. For large room rates, the tax rate can reach 40%;

4. The reasonable range of living expenses is usually 2%-5% of the total contract price of the project.

Tax management of intermediary institutions;

1. Taxes on the income of intermediaries: Individual income tax is usually required for the remuneration of intermediaries, and value-added tax and its additional tax may be required if the intermediaries are enterprises or individual industrial and commercial households;

2. Calculation method of personal income tax: personal income tax is calculated according to the remuneration of individual intermediary agencies, and the tax rate is calculated according to the cumulative withholding method or the classified income tax rate table;

3. Collection standard of value-added tax: If the intermediary is a value-added tax taxpayer, its service income may need to pay value-added tax according to the applicable value-added tax rate, as well as urban maintenance and construction tax and education surcharge;

4. Time of tax declaration: Brokers need to make tax declaration within the time limit stipulated in the tax law. Generally, personal income tax is before 15 of the following month, and value-added tax is before 15 of the following month or before the 20th of the following month;

5. Expenses deducted before tax: When calculating taxable income, you can deduct certain expenses, such as business entertainment expenses and transportation expenses, but you must comply with the provisions of the tax law and provide corresponding vouchers.

To sum up, according to the income situation, there are different ways to calculate the taxable amount of brokers' remuneration: when the income is less than 4,000 yuan, 800 yuan tax is deducted, and when it is more than 4,000 yuan, it is taxed after deducting 20% of the income, while the tax rate of large living expenses can be as high as 40%, and the living expenses should usually account for less than 2%-5% of the total contract price of the project.

Legal basis:

Individual Income Tax Law of the People's Republic of China

second

The following personal income shall be subject to personal income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.