When issuing a service fee invoice to the tax bureau, you only need to pay personal income tax at a tax rate of 20%. Labor service fee, that is, labor remuneration in personal income tax, refers to the income obtained by individuals independently engaged in various non-employment services. The personal service fee invoice can be issued by the local competent local tax bureau. The tax rate of personal service fee is calculated as follows:

1. If the income from labor remuneration does not exceed 4,000 yuan each time, the 800 yuan fee will be directly deducted;

2. After the service fee income exceeds 4,000 yuan each time, 20% of the income is multiplied by the personal service fee tax rate of 20%;

3, each labor remuneration income does not exceed 20 thousand yuan, the personal labor fee tax rate is 20%;

4. For the part where the income from labor remuneration exceeds 20,000 yuan each time, but not more than 50,000 yuan, the tax rate of personal labor fee is 30%, and 2,000 yuan is deducted quickly;

5. For the part where the income from labor remuneration exceeds 50,000 yuan each time, the tax rate of personal labor fee is 40%, and 7,000 yuan is deducted quickly.

legal ground

Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) shall pay individual income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.