1, go to the tax bureau to issue an invoice for personal services, and only pay personal income tax. The tax rate is 20%. If it is less than 4,000 yuan, the exemption amount of 800 yuan will be deducted; if it is more than 4,000 yuan, the exemption amount of 20% will be deducted.
2. Go to the tax bureau to issue personal service invoices, and only pay personal income tax. The tax rate is 20%. If it is less than 4,000 yuan, the exemption amount of 800 yuan will be deducted; if it is more than 4,000 yuan, the exemption amount of 20% will be deducted.
The steps of personal service fee invoice and the tax rate are as follows: 1. Go to the tax bureau and issue an invoice for personal service fee in the name of an individual: 1. Go to the tax bureau to issue an invoice for personal service fee, and only pay personal income tax. The tax rate is 20%. If it is less than 4,000 yuan, the exemption amount of 800 yuan will be deducted; if it is more than 4,000 yuan, the exemption amount of 20% will be deducted. 2. If the one-time income from labor remuneration is abnormally high (the taxable income exceeds 20,000 yuan), an additional collection method shall be implemented. Specifically, if the one-time income from labor remuneration exceeds 20,000 yuan to 50,000 yuan after deducting expenses, the tax payable calculated according to the provisions of the tax law will increase by 50%; More than 50,000 yuan, plus 100%. 2. Invoice in the name of individual industrial and commercial households and labor service companies, and pay business tax with the levy = payable labor fee ×5% payable urban construction tax = business tax ×7% education surcharge = business tax ×3% local education surcharge = business tax ×2% water conservancy fund = business tax × 1%.
What is the tax rate of personal service invoices?
Value-added tax includes tax revenue *3%, urban construction tax value-added tax *7% or 5%, education fee plus value-added tax *3%, and local education fee plus value-added tax *2%. Personal income tax is usually calculated by multiplying the labor fee income excluding tax by the local levy rate, rather than according to the three-level excess progressive tax rate stipulated in China's tax law.
1. Go to the tax bureau and issue a service fee invoice in my own name:
Go to the tax bureau to issue personal labor invoices, and only pay personal income tax. The tax rate is 20%. If it is less than 4,000 yuan, the exemption amount of 800 yuan will be deducted; if it is more than 4,000 yuan, the exemption amount of 20% will be deducted.
If the one-time income from labor remuneration is abnormally high (the taxable income exceeds 20,000 yuan), an additional collection method shall be implemented. Specifically, if the one-time income from labor remuneration exceeds 20,000 yuan to 50,000 yuan after deducting expenses, the tax payable calculated according to the provisions of the tax law will increase by 50%; More than 50,000 yuan, plus 100%.
2. Pay business tax in the name of individual industrial and commercial households and labor service companies, with an additional 5.65%.
Specifically:
Business tax payable = service fee ×5% urban construction tax payable = business tax ×7% education surcharge = business tax ×3%.
Local education surcharge = business tax ×2%
Water conservancy fund = business tax amount × 1%
In addition, 25% of corporate income tax or individual income tax of individual industrial and commercial households.
Legal basis:
"Provisional Regulations on Value-added Tax in People's Republic of China (PRC)" Article 12 The collection rate of value-added tax for small-scale taxpayers is 3%, unless otherwise stipulated by the State Council. In the name of individual industrial and commercial households and labor service companies, labor service invoices are issued, and business tax is levied at 5.65%.
Specifically: business tax payable = labor fee ×5% urban construction tax payable = business tax amount ×7% education surcharge = business tax amount × 3%; Local education surcharge = business tax × 2%; Water conservancy fund = business tax amount × 1%. In addition, the corporate income tax is 25%.