A fee is required.

Providing people with fishing services belongs to the service industry and related business accounts in the business tax, and is taxed at 5% of the income.

Go to the tax bureau to issue a personal labor invoice and only pay personal income tax. The tax rate is 20%. If the amount is less than 4,000 yuan, 800 yuan of the exemption amount will be deducted; if it exceeds 4,000 yuan, 20% of the exemption amount will be deducted.

Related information:

Tax type, referred to as "tax type". Tax type refers to the specific tax type in a country's tax system and is the basic tax unit. Taxes are mainly divided into several categories: value-added tax, consumption tax, business tax (already cancelled), customs duties and income tax.

The tax paid is called the tax payable, and the ratio of the tax payable to various tax revenues is called the tax rate.

Taxes can be divided into different categories according to the different tax objects. Therefore, different tax objects are the main symbol that distinguishes one tax type from another tax type, and the names of tax types are generally named after the tax objects. For example, taxes levied on value-added are called value-added taxes; taxes levied on resources are called resource taxes, etc.

These elements are organically combined to form specific tax types, and various tax types are organically combined to form a country's tax system.