Personal service fee tax rate table:

1. 3% for the amount not exceeding 36,000 yuan;

2. 10% for the amount exceeding 36,000 yuan to 144,000 yuan; < /p>

3. 20% of the amount exceeding 144,000 yuan to 30,000 yuan;

4. 25% of the amount exceeding 300,000 yuan to 420,000 yuan;

5. Exceeding 420,000 30% for the portion exceeding 660,000 yuan;

6. 35% for the portion exceeding 660,000 yuan to 960,000 yuan; 7. 45% for the portion exceeding 960,000 yuan.

2. Analysis

The personal income tax rate table for labor remuneration needs to include personal income tax, taxpayer's wages, specific amounts of bonuses, and specific tax standards. For example, if an individual's salary does not exceed 3,600 yuan, 3% is levied. Personal income tax is one of the national taxes. As long as Chinese citizens meet the tax threshold, they must pay tax in accordance with the standards and law.

3. What is personal income tax on labor expenses?

Personal income tax on labor expenses refers to the income earned by individuals independently performing various non-employment labor services. It is different from income from wages and salaries. The reason is that labor remuneration is the income obtained by independent individuals engaged in freelance work, while wages and salaries are income from non-independent individual labor activities, that is, remuneration received from serving and being employed in agencies, enterprises and institutions, and there is an employer-employee relationship.

2. Personal income tax rate table 2022 collection items

1. Income from wages and salaries

Income from wages and salaries refers to the income earned by individuals due to their employment or employment. Wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to office or employment.

2. Income from production and business operations of individual industrial and commercial households

Income from production and business operations of individual industrial and commercial households includes four aspects

(1) Through industrial and commercial administration Urban and rural individual industrial and commercial households that have been approved by the department to open business and obtain a business license

(2) Income obtained by individuals who have obtained a business license with the approval of relevant government departments and engaged in running schools, medical care, consulting and other paid service activities.

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

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

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

4. Income from labor remuneration

5. Income from author's remuneration; income from author's remuneration refers to the income an individual obtains from the publication or publication of his or her works in the form of books or newspapers.

6. Income from royalties; refers to the income obtained by individuals from providing the right to use patent rights, copyrights, trademark rights, non-patented technologies and other franchises.

7. Interest, dividends, and bonus income

Interest, dividends, and bonus income refer to the interest, dividend, and bonus income obtained from individuals owning debts and equity. Property

8. Income from property leasing; Property leasing income refers to the income obtained by individuals from leasing buildings, land use rights, machinery, equipment, vehicles, and other properties. Property includes movable and immovable property.

9. Income from property transfer

Income from property transfer refers to the transfer of securities, equity, buildings, land use rights, machinery and equipment, vehicles and ships and other self-owned property by individuals to Income obtained from another person or entity, including income obtained from the transfer of real estate and movable property.

10. Accidental income

Accidental income refers to the income obtained by an individual that is non-recurring and belongs to various opportunities, including winning a prize, winning a prize, winning a lottery and other accidental income. Income of a nature (including bonuses, physical goods and securities).

3. ?Personal income tax rate table 2022 tax collection objects

1. Legal objects

The taxpayers of personal income tax in my country are those who live in China and earn income individuals, as well as individuals who do not live in China but obtain income from China, including Chinese citizens, foreigners who obtain income in China and compatriots from Hong Kong, Macao and Taiwan.

2. Resident taxpayers

An individual who has a domicile in China, or an individual who has no domicile but has lived in China for one year, is a resident taxpayer and shall bear unlimited tax liability. , that is, they must pay personal income tax in accordance with the law on their income obtained within and outside China.

3. Non-resident taxpayers

An individual who has no domicile and does not live in China or has no domicile and has lived in China for less than one year is a non-resident taxpayer.

Legal basis:

"Tax Collection and Administration Law of the People's Republic of China"

Article 1

In order to strengthen taxation This law is enacted for collection management, standardizing tax collection and payment behavior, ensuring national tax revenue, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2

This Law shall apply to the collection and management of various taxes levied by tax authorities in accordance with the law.

Article 3

The introduction and suspension of tax collection, tax reduction, tax exemption, tax refund, and tax repayment shall be implemented in accordance with the provisions of the law; where the law authorizes the State Council to stipulate it, it shall be in accordance with the provisions of the State Council. Implementation of administrative regulations.

No agency, unit or individual may violate the provisions of laws and administrative regulations by arbitrarily making tax levies, suspensions, tax reductions, tax exemptions, tax refunds, tax repayments, and other measures that conflict with tax laws and administrative regulations. Decide.

Article 4

Units and individuals with tax obligations stipulated in laws and administrative regulations are taxpayers.

Laws and administrative regulations stipulate that entities and individuals with the obligation to withhold and pay, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes, and collect and remit taxes in accordance with the provisions of laws and administrative regulations.