For income from remuneration for labor services, the taxable income shall be the income, quota or quota obtained by an individual each time, and the balance after deducting the prescribed expenses. Every time the income does not exceed 4,000 yuan, 800 yuan will be deducted; Every time the income is more than 4000 yuan, the fixed rate will be reduced by 20%. Its calculation formula is:
1, each income does not exceed 4000 yuan:
Taxable income = income per time -800 yuan
2, each income more than 4000 yuan:
Taxable income = income per time ×( 1-20%)
Extended data
Current provisions on labor remuneration and operating income in individual income tax
I. Remuneration for labor services
Income from remuneration for labor services refers to the income obtained by individuals engaged in labor services, including design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consultation, lectures, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertisement, exhibition, technical service, introduction service, brokerage service and agency service.
Two. Operating income, operating income in the new tax law. The income from production and operation and the income from contracted operation in the old tax law are merged again and divided into four items:
1. Income obtained by individuals engaged in production and business activities through individual industrial and commercial households, sole proprietorship enterprises and partnerships registered in China;
2. Income obtained by individuals who have obtained licenses according to law and engaged in paid service activities such as running schools, medical care and consulting;
3. Income from individual contracting, leasing, subcontracting and subletting;
4. Individuals engaged in other production and business activities;
Baidu encyclopedia-income from labor remuneration