1. Intermediary fees received by individuals are considered labor remuneration income in personal income tax.

The taxable income from labor remuneration is: if the income from labor remuneration is less than 4,000 yuan per time, 800 yuan is deducted from the income; if the labor remuneration income exceeds 4,000 yuan per time, 20% of the income is deducted from the income.

Income from labor remuneration is subject to a tax rate of 20%.

The calculation formula for the tax payable on income from labor remuneration is: Amount of personal income tax payable = taxable income × 20%. If the one-time income from labor remuneration is abnormally high (taxable income exceeds 20,000 yuan), a mark-up collection method shall be implemented.

Specifically: if the one-time labor remuneration income, after deducting expenses, exceeds 20,000 yuan to 50,000 yuan, an additional 50% of the tax payable calculated in accordance with the tax law will be levied; if the balance exceeds 50,000 yuan, an additional 10% will be levied.

become.

2. When an entity obtains income from intermediary fees, it shall be taxed according to its business income.

1. Value-added tax = income (excluding tax) * 3% (suitable for small-scale taxpayers) (monthly report); Value-added tax = income (excluding tax) * 6% - purchase amount (excluding tax) * 6% (

Suitable for general taxpayers) (monthly report); 2. Urban construction tax = (value-added tax payable + consumption tax) * 7% (monthly report); 3. Education fee surcharge = (value-added tax payable + consumption tax) * 3% (monthly report)

4. Local education fee surcharge = (value-added tax payable + consumption tax) * 2% (monthly report); 5. Embankment protection fee (water conservancy fund): income

Report); 6. Income tax = total profit * tax rate is 25% (quarterly report); (the income tax rate for qualified small and low-profit enterprises is 20%. Small and low-profit enterprises refer to enterprises that engage in national non-restricted and prohibited industries and meet the following conditions

: Industrial enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan; other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80

, with total assets not exceeding 10 million yuan).

3. Intermediary fee is a kind of fee, which refers to the reasonable fee charged by intermediaries and other institutions that provide intermediary agency services to customers when purchasing or renting a house.

Intermediary is an agency business, and agency industry refers to the business of handling entrusted matters on behalf of the client, including purchasing and selling goods, import and export agency, introduction services, and other agency services.

Including: (1) Purchasing and selling goods on consignment refers to the business of purchasing goods or selling goods on an entrusted basis, settling the accounts based on the actual purchase or sales amount, and collecting handling fees.

(2) Import and export agency refers to the business of entrusting the export of goods or services.

(3) Introduction service refers to the business where an intermediary introduces two parties to discuss transactions or other matters.

(4) Other agency services refer to business entrusted with matters other than those listed above.

The financial brokerage industry and the newspaper and periodical distribution business of the postal department are not taxed according to this tax item.

Expanded information: 1. Business income includes income from production and business operations of individual industrial and commercial households and income from contracting and leasing operations of enterprises and institutions.

The production and operating income of individual industrial and commercial households includes four aspects: (1) Urban and rural individual industrial and commercial households that have been approved by the industrial and commercial administration department to open business and obtain a business license are engaged in industry, handicrafts, construction, transportation, commerce, catering, and services

Income from the production and operation of business, repair industry and other industries.

(2) Income obtained by an individual who has obtained a business license and engaged in school running, medical treatment, consulting and other paid service activities with the approval of relevant government departments.

(3) Income obtained by other individuals engaged in individual industrial and commercial production and operations, that is, income obtained by individuals temporarily engaged in production and operation activities.

(4) Various taxable incomes related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals.

Income from contracted operations and leasing operations of enterprises and institutions refers to the income obtained from individual contracted operations, leasing operations, subcontracting, and subletting, including income from wages and salaries obtained by individuals on a monthly or per-time basis.

2. Personal income tax stipulates three different tax rates based on different tax items: Comprehensive income (wage and salary income, labor remuneration income, author remuneration income, and royalties income) is subject to 7 levels of excessive progressive tax rates, according to

Monthly taxable income is calculated and taxed.

The tax rate is divided into levels according to the individual's monthly salary and salary taxable income. The highest level is 45%, the lowest level is 3%, and the final level is 7.

Business income is subject to five-level progressive tax rates.

The production and operating income of individual industrial and commercial households and the annual taxable income from contracted operations and leasing operations of enterprises and institutions are applicable to annual calculations and monthly prepayment of taxes. The lowest level is 5%, and the highest level is 5%.

Level one is 35%, ***level 5.

Proportional tax rate.

Individual income from interest, dividends, bonuses, income from property leasing, income from property transfer, incidental income and other income are levied on a case-by-case basis, and a proportional tax rate of 20% is applicable.