The room rate is subject to 20% tax.
Tax amount:
At the same time, if the one-time income from labor remuneration is abnormally high, except for 20% tax, the taxable income exceeding 20,000 yuan to 50,000 yuan shall be calculated according to the provisions of the tax law, and then levied according to 50% of the taxable amount; More than 50,000 yuan, plus 100%.
Intermediary fee:
Refers to the expenses incurred in the intermediary contract. Intermediary, as a form of intermediary, aims to link buyers and sellers of the same commodity together in order to facilitate the service of obtaining reasonable commission after the transaction. No matter what kind of intermediary, the intermediary is not the agent of the principal, but the intermediary that plays the role of introduction and help between the two parties to the transaction. The contract introduced by the middleman for remuneration must be established, and the establishment of the contract has a causal relationship with the introduction of the middleman. Only when both are available at the same time, the client has the obligation to pay remuneration.
Tax preference certificate issued by the local taxation bureau:
1, the invoice can be checked for authenticity;
2. The tax bureau will issue a tax payment certificate, which will write the tax paid;
3. Individuals can also check how much tax they have paid on the "Electronic Tax Bureau".
Advantages of tax bureau development in tax preferential areas;
1, the overall tax rate is very low, and when the value-added tax 1%, everything will not exceed 3%;
2. If I'm not at the scene, it's RMB 19999 per person per year. If I go to the scene of the tax bureau, it's RMB 50 million per person per year.
3. Pay taxes and fees according to personal business income, and will not pay secondary taxes and fees;
4, convenient and fast, you don't need to set up a company, you can invoice in one day;
5. Issue ordinary VAT invoices of 1% on behalf of others, and individuals cannot issue special invoices.
To sum up, the comprehensive income of individual residents is the taxable income after deducting expenses of 60,000 yuan from the income of each tax year, and the balance after deducting special additional deductions, special additional deductions and other deductions determined according to law.
Legal basis:
Article 2 of the Individual Income Tax Law of People's Republic of China (PRC)
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.
Article 6 Calculation of taxable income:
(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.
(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from labor remuneration, royalties and royalties shall be taxed.
(3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses.
(four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.
(5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer.
(6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time.
Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%.
Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail.
The special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions include children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.