"The tax of the country, the people are the foundation of the country", and taxation is closely related to the national economy and people's livelihood. Giving full play to the function of taxation is an important guarantee for improving people's livelihood.

First, the latest personal income tax payment standard for labor expenses

Income from labor remuneration refers to the income obtained by individuals who independently engage in various skills and provide various services without a license. Its scope includes design, drawing, laboratory testing, testing, medical treatment, law, accounting, consulting, lecturing, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertisement, exhibition, technical service, introduction service, brokerage service and agency service. The tax rate is 20%.

However, there is an additional tax on the income from labor remuneration of more than 20,000 yuan, that is, 20,000 yuan to 50,000 yuan, and the tax rate is 30%; The partial tax rate of more than 50,000 yuan is 40%.

1, each income ≤ 4,000 yuan, (each income -800)×20%

2. Each income: 4,000 yuan: each income ×( 1-20%)×20%.

3. Income from remuneration for each labor service: 20,000 yuan ×( 1-20%)× applicable tax rate-quick deduction.

Second, the individual income tax declaration process

1, get the declaration form:

Taxpayers go to the tax service hall to declare and pay taxes, receive 2 individual income tax returns and fill them out. If a taxpayer with an annual income of more than RMB 6,543,800+2,000 yuan applies for an annual personal income tax return, he shall obtain two individual income tax returns (applicable to taxpayers with an annual income of more than RMB 6,543,800+2,000 yuan) and fill them in.

2. Application for declaration:

Taxpayers hold the above-mentioned handling materials to the tax service hall to declare tax payment window.

In addition, taxpayers whose annual income is more than 6,543,800 yuan+0.2 million yuan should fill in the Individual Income Tax Return (applicable to taxpayers whose annual income is more than 6,543,800 yuan+0.2 million yuan) and submit it to the competent tax authorities, and at the same time submit a copy of valid personal identity certificate and other relevant materials required by the competent tax authorities.

3. Pay taxes:

(1) If there is no tax declaration in the current period, the information provided by the taxpayer is complete, the filling content is accurate, all procedures are complete, there is no violation, and the conditions are met, the settlement and payment will be completed on the spot, and a copy will be returned to the taxpayer after the personal income tax return is stamped with the official seal.

(2) If the tax is declared in the current period, the taxpayer shall pay the tax, and the tax authorities shall issue a tax payment certificate after confirming the payment of the tax.

Three. Personal income tax payment place

For taxpayers whose annual income is more than 1 and10.2 million yuan, the tax declaration place is:

(1) If there are employers or employees in China, they should report to the local competent tax authorities.

(2) If there are two or more employers in China, choose and report to the local competent tax authorities.

(3) There are no employers or employees in China, and the annual income includes the income from the production and operation of individual industrial and commercial households or the income from the contracted operation and lease operation of enterprises and institutions (hereinafter referred to as the income from production and operation), and it shall be reported to the competent tax authorities in one of the actual places of operation.

(4) If there are no employers or employees in China and there is no income from production or operation in the annual income items, they shall report to the competent tax authorities at the place where they are registered. If you have a household registration in China, but the location of your household registration is different from your habitual residence in China, you should choose one place to report to the competent tax authorities. Those who have no household registration in China shall report to the competent tax authorities of their habitual residence in China.

2. For other taxpayers who have obtained income, the tax declaration place is:

(1) If the income from wages and salaries is obtained from more than two places, it shall be declared to the competent tax authority where one of the units is located.

(2) Income obtained from outside China shall be reported to the competent tax authorities at the place where the household registration is located in China. If you have a household registration in China, but the location of your household registration is different from your habitual residence in China, you should choose one place to report to the competent tax authorities. Those who have no household registration in China shall report to the competent tax authorities of their habitual residence in China.

(3) Individual industrial and commercial households shall report to the competent tax authorities in the place where they actually operate.

(4) Where an investor of a sole proprietorship enterprise or partnership enterprise establishes two or more enterprises, it shall determine the place of tax declaration according to different circumstances:

1. All enterprises established are sole proprietorships, and the actual operation and management of each enterprise shall be reported to the local competent tax authorities.

2. The establishment of a partnership enterprise shall be reported to the competent tax authorities of the habitual residence.

3. The established enterprise contains the nature of partnership, and if the habitual residence of individual investors is inconsistent with the place where they set up their business management, they shall choose and report to the local competent tax authorities the place where they participate in the business management of the partnership (except in special circumstances, it shall not be changed within 5 years).

(5) In addition to the above circumstances, the taxpayer shall report to the local competent tax authorities where the income is obtained.

3. Taxpayers are not allowed to change the tax declaration place at will. If the place of tax declaration is changed due to special circumstances, it must be reported to the original competent tax authorities for the record.

The above is the whole content of this paper, from which we can learn the latest personal income tax payment standard for labor expenses, the personal income tax declaration process and the place of personal income tax payment. They are online 24 hours a day and can answer your legal questions at any time.