Tax Planning+Compliance Plan Implementation (Click Consultation)
How to operate the living expenses to save taxes?
What taxes and fees should I pay for the intermediary service fee?
Personal income tax is required for intermediary service fees in 2022.
Intermediary service fees charged by intermediaries are a kind of labor income. Individuals need to pay personal income tax when obtaining labor income, which is calculated according to the tax year.
According to the law, the following personal income should be subject to personal income tax: (1) salary. Wage income; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Royalty income; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Property rental income; (8) Income from property transfer; (9) Unexpected income. Personal income tax shall be calculated in accordance with the tax year when individual residents obtain the above-mentioned income from items 1 to 4 (hereinafter referred to as comprehensive income); Non-resident individuals shall pay individual income tax on a monthly or itemized basis when obtaining the income from items 1 to 4 above. Taxpayers who obtain income from items 5 to 9 above shall calculate individual income tax in accordance with regulations.
legal ground
Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) is paid to the following individuals: (1) Income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Royalty income; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Unexpected income. Individual income tax shall be calculated in accordance with the tax year when individual residents obtain the above-mentioned income from items 1 to 4 (hereinafter referred to as comprehensive income); Non-resident individuals shall pay individual income tax on a monthly or itemized basis when obtaining the income from items 1 to 4 above. Taxpayers who obtain income from items 5 to 9 above shall calculate individual income tax in accordance with the provisions of this Law.
How much tax is charged and how much tax is exempted?
Legal analysis: 20% personal income tax is required. Accommodation fee belongs to labor remuneration, which is calculated by deducting 20% each time.
Legal basis: Individual Income Tax Law of People's Republic of China (PRC).
Article 6 Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting 20% of income. 70% reduction in remuneration. "
Intermediary service fee tax rate
I. Tax rate
Intermediary service fees are subject to personal income tax of 20%-40%. Taxes payable for personal accommodation expenses include value-added tax and personal income tax, and the value-added tax rate is 3%. Personal income tax needs to be paid according to the income quota. The tax rate is 20% if it does not exceed 20,000 yuan, and 30% if it exceeds 20,000 yuan but is less than 50,000 yuan. If it exceeds 50,000 yuan, the tax rate is 40%, and the personal income tax is relatively high.
Two. brief introduction
The remuneration and expenses of intermediary activities are that the intermediary will reach an agreement with the client on intermediary remuneration and sign an intermediary contract. If the broker urges the client to sign a contract with others, the client shall pay the remuneration as agreed. If the intermediary provides media services for the contract to promote the establishment of the contract, the average value of both parties to the contract should be paid by the intermediary, not all by the principal. However, in the case that the broker facilitates the establishment of the contract, the expenses of intermediary activities should not be borne by the client, but by the bank.
3. The difference between intermediary service fee and living expenses
Accommodation fee refers to the expenses incurred in the intermediary contract. As a form of intermediation, the purpose of intermediation is to connect buyers and sellers of the same product and promote the service of obtaining reasonable commission after the transaction. No matter what kind of intermediary, the intermediary is not the agent of the customer, but the intermediary introduced and helped by both parties. Accommodation refers to buying a house when buying a house. Rent a house. In blind date and other behaviors, the agency providing intermediary service consultation charges reasonable fees in the process of providing services. "
What's the tax rate for the room rate?
Accommodation tax is fixed, and the general tax rate is 40-50%. This tax rate is very high, which makes many intermediaries particularly distressed. It is precisely because of the high cost-of-living tax rate that so many people try to reduce it. But if you are not a professional and take it for granted, tax avoidance may not be realized in the end, but you will face higher punishment for breaking the law. In this case, you'd better directly find a platform focusing on tax fund-raising. Finance and taxation institutions can help you easily realize reasonable and legal tax savings, so that you can finally put your money in your wallet and pay as little tax as possible.
Every intermediary should know a thing or two about the income tax calculation method of personal living expenses, which is directly related to their direct income. There are two algorithms for personal income tax on living expenses. First, the remuneration is below 4,000 yuan, and the tax is 800 yuan. If the room rate exceeds 4000 yuan, the tax is 40000 yuan *20%. If you want to know more about the calculation methods of intermediary tax and personal intermediary income tax, you can directly consult professional financial and taxation institutions to answer such questions.
How much tax should I pay for the room rate of 300 thousand?
The room rate of 300,000 yuan needs to be taxed = 30 * 20% = 60,000 yuan.
Interpretation: If the agency fee is less than 4,000 yuan, 800 yuan individual income tax will be levied. If the intermediary fee exceeds 4,000 yuan, individual income tax will be levied at the rate of 20%. If it is a big room rate, the tax rate can be as high as 40%!
The tax rate of corporate living expenses is also a consulting service, which is more appropriate, that is, the value-added tax rate of general taxpayer companies reaches 6%, and that of general taxpayers is 3%. The general calculation method is as follows:
(1) General taxpayer: Paying VAT is equal to income including tax, 3% except 1, multiplied by 3%.
(2) General taxpayer: Paying output tax is equal to income including tax, except 1%. 6%, multiplied by 6%, the value-added tax to be paid, that is, output tax and input tax. "
How much tax should the intermediary pay?
According to the regulations, income from remuneration for personal services is subject to 20% tax. If the one-time income from labor remuneration is abnormally high, and the tax payable exceeds 20,000 yuan to 50,000 yuan, the tax payable shall be calculated according to the provisions of the tax law, and then levied according to 50% of the tax payable; More than 50,000 yuan, plus 10%.
Intermediary expenses refer to the expenses incurred in the intermediary contract. The contract introduced by the middleman for remuneration must be established, and the establishment of the contract is also logically related to the introduction of the middleman. Only when there are both, the client is obliged to pay the remuneration.
Is it illegal to stipulate that the agency fee exceeds 3%?
It is not illegal for brokerage fees to exceed 3%, and there is no clear regulation on brokerage service fees in China's laws. In other words, the parties to an intermediary contract can freely agree on the intermediary fee. As long as the fee is the true intention of the parties, the intermediary fee agreed by the parties shall be implemented in accordance with the agreed standards. "
How to pay a tax on living expenses in 2023?
It is not difficult to pay the intermediary service fee. Individuals can pay directly to the tax bureau or entrust the tax authorities to pay. Although both methods are feasible, there are essential differences between them. Individuals pay the room rate directly as high as 40-50%. But if you entrust it to a one-stop tax collection platform, then you may only need to pay 4% or even lower tax.
If the personal accommodation fee does not exceed 4,000 yuan each time, 800 yuan will be deducted from the income, and the taxable amount of labor remuneration = 20% of the taxable amount. When the personal living expenses are higher than 4,000 yuan, 20% of the income needs to be deducted, and then the remaining part is deducted by x20%, which is the tax to be paid for the living expenses. If the income from personal living expenses is too much and needs to be levied, the personal income tax to be paid will also increase. Higher taxes and fees will greatly reduce income.
The fee of the intermediary contract is the intermediary fee, and the intermediary needs two elements to get paid; First, the import contract must be established; Secondly, there is a logical relationship between the establishment of contract and the introduction of intermediary.
Legal basis: Under any of the following circumstances in Article 8 of the Individual Income Tax Law of People's Republic of China (PRC), the tax authorities have the right to make tax adjustments in a reasonable way: (1) The business dealings between individuals and their related parties do not conform to the principle of independent transactions, and the tax payable by themselves or their related parties is reduced without justifiable reasons; (2) Companies established in China (region) where the actual tax burden is obviously low are controlled by individual residents or enterprises, and there is no business need to allocate or reduce the personal income of residents; (three) the individual does not have a reasonable commercial purpose of other arrangements, to obtain improper tax benefits. The tax authorities shall make tax adjustments in accordance with the provisions of the preceding paragraph, and if it is necessary to pay back taxes, they shall pay back taxes and charge interest according to law.
How much tax should I pay for the room rate of 200 million?
Taxable amount of 200 million yuan room rate = 20000 * 20% = 40 million yuan.
Individual income tax = tax payable × tax rate-quick deduction
The deduction standard is 3500 yuan/month (officially implemented from September 20 1 1 year). Wage income applies)
Taxable amount = monthly income after deducting three insurances and one gold, deduction standard
In some activities or disputes, intermediaries provide media services to customers, and the reasonable remuneration charged to customers in the process of providing services is called "living expenses".
Intermediary is an intermediary who reports civil juristic act information or provides media contact to clients and third parties. Intermediaries in the futures market refer to "entrusted by futures companies or customers" and "providing contracting opportunities or intermediary services for futures brokerage contracts". "Citizens, legal persons, futures companies or customers shall pay remuneration to intermediaries according to the agreement.
If the income from personal living expenses is too much and needs to be levied, the personal income tax to be paid will also increase.
Intermediary, as a form of intermediary, aims to connect buyers and sellers of the same product and promote the service of obtaining reasonable commission after the transaction.
Article 8 Under any of the following circumstances, the tax authorities have the right to make reasonable tax adjustments:
(1) The business dealings between individuals and related parties do not conform to the principle of independent transactions, and there is no justifiable reason to reduce the tax payable of individuals or related parties;
(2) Companies established in China (region) with obviously lower actual tax burden are controlled by individual residents or enterprises, and shall not distribute or reduce the income belonging to individual residents unless it is necessary for reasonable operation;
(3) Individuals implement other improper tax benefits that do not have reasonable commercial purposes.
The tax authorities shall make tax adjustments in accordance with the provisions of the preceding paragraph, and if it is necessary to pay back taxes, they shall pay back taxes and charge interest according to law.