The other party’s contract states that Party B shall be responsible for the personal tax, which means that you are responsible for reporting and paying the tax yourself and have nothing to do with them. However, according to Article 9 of the Personal Income Tax Law: For personal income tax, the income earner is the taxpayer, and the unit or individual who pays the income is the withholding agent. In other words, by writing in the contract that Party B is responsible for the tax, it is evading the obligation of the withholding agent. The tax bureau may impose penalties on unpaid taxes.

The subject's provision of technical services to the company falls within the scope of labor remuneration and must pay personal income tax. According to the document above, if the income from labor remuneration does not exceed 4,000 yuan per time, the deducted expenses shall be calculated as 800 yuan; For each income of more than 4,000 yuan, the deduction is calculated at 20%. Income from labor remuneration is subject to an excess progressive withholding rate of 20% to 40%

It should be calculated based on the income deduction points minus expenses multiplied by the withholding rate.