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Is this portrait dutiable?
The general quotation does not include tax, but is the after-tax price. If you pay taxes yourself, you can go to the tax hall to fill out the form three times a year, and the company has no limit on the number of business trips, which is usually six points.

The income from illustrations belongs to remuneration for writing or labor services, and belongs to the scope of personal income tax collection.

The difference between remuneration for writing and remuneration for services is that remuneration for writing refers to the income obtained by individuals because their works are published in books, newspapers and periodicals. Income from translation, manuscript review, painting and calligraphy that is not published in the form of books, newspapers and periodicals is classified as income from labor remuneration. Personal income tax shall be levied for those who belong to the remuneration, and no personal income tax shall be levied for those below 800 yuan, and for those who exceed 800 yuan, the income shall not exceed 4,000 yuan each time, and 800 yuan shall be deducted. If the income exceeds 4,000 yuan each time, 20% of the expenses will be deducted according to a fixed proportion. The proportional tax rate of 20% is applied, and the corresponding tax rate of 30% is reduced according to the regulations, so the actual tax rate is 14%.