(1) Tax basis

Income from remuneration for labor services refers to individuals engaged in design, decoration, installation, drawing, laboratory testing, testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertising, exhibition, technical services, introduction services, brokerage services, agency services and others. If it is a one-time income, the income shall be obtained once; If it belongs to the continuous income of the same project, the income obtained within one month shall be regarded as one time.

(2) Tax rate

Income from remuneration for services shall be taxed at a proportional rate of 20%. If the income does not exceed 4,000 yuan each time, the 800 yuan will be deducted; If it is more than 4,000 yuan, 20% of the expenses shall be deducted, and the balance shall be taxable income.

If the one-time income from labor remuneration is abnormally high, an additional levy may be imposed. If an individual receives remuneration for labor services at one time, his taxable income exceeds 20,000 yuan. For the part of the taxable income in the preceding paragraph that exceeds 20,000 yuan to 50,000 yuan, the taxable amount shall be calculated according to the provisions of the tax law, and then 50% shall be levied according to the taxable amount; More than 50,000 yuan, plus 100%.