When the invoice of service fee is issued to the tax bureau, only personal income tax is required, and the tax rate is 20%. Labor fee, that is, the labor remuneration in personal income tax, refers to the income obtained by individuals independently engaging in various non-employment services. The invoice for personal service fee can be issued on behalf of the local competent local tax branch. The tax rate of personal service fee is specifically calculated as follows:

1, if the income from labor remuneration does not exceed 4,000 yuan each time, the expenses of 800 yuan 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 is more than 20,000 yuan each time, but not more than 50,000 yuan, the personal labor fee tax rate is 30%, and the quick deduction is 2,000 yuan;

5. For the part where the income from labor remuneration is more than 50,000 yuan each time, the tax rate of personal labor fee is 40%, and the quick deduction is 7,000 yuan.

Individual Income Tax Law of the People's Republic of China

the second

Individual income tax shall be paid for the following personal income:

(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 income tax shall be calculated on a consolidated basis according to the tax year when individual residents obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income); Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly basis or by sub-item. 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.