1. The personal income tax of the developer needs to be withheld and remitted, and the proportional tax rate is 20% according to the income from labor remuneration. If the income does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.

If the one-time income from labor remuneration is abnormally high, it may be levied. If an individual obtains remuneration for labor services at one time, his taxable income will exceed 20,000 yuan. Where the taxable income in the preceding paragraph exceeds 20,000 yuan to 50,000 yuan, the taxable amount shall be calculated in accordance with the provisions of the tax law, and then the tax rates shall be increased by 50% and 30% respectively.