I personally went to the tax bureau to issue a service fee invoice:

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.

Second, matters needing attention

In the pilot reform of the camp, ordinary taxpayers started business in May and issued printed invoices for their differential local taxes. When filing tax returns in June, the corresponding sales amount should be filled in the column of "Other Invoices" in Attached Information (I) of VAT Tax Return.

Taxpayers who have been included in the new VAT invoice management system should use special VAT invoices, general VAT invoices, unified motor vehicle sales invoices and electronic general VAT invoices in accordance with regulations. Taxpayers who really need to use the new VAT invoice management system when using the tax control system to issue invoices and collect small fees may apply to the competent tax authorities for ordinary quota invoice or ordinary manual invoices (100 Yuan Edition).

For taxpayers who have received invoices from the national tax authorities, their original business tax invoices should be cancelled and no longer used.

Among them, it should be noted that "wages and salary income" is a subordinate personal labor activity, that is, the remuneration obtained from working and being employed in organs, organizations, schools, troops, enterprises and institutions and other organizations; Income from labor remuneration refers to the remuneration obtained by individuals who independently engage in various skills and provide various services.

Legal basis:

Detailed rules for the implementation of the provisional regulations on value-added tax

Article 34 Under any of the following circumstances, the tax payable shall be calculated according to the sales volume and VAT rate, and the input tax shall not be deducted, nor shall special VAT invoices be used:

(a) the general taxpayer's accounting is not perfect, or can not provide accurate tax information;

(2) Except as stipulated in Article 29 of these Detailed Rules, the taxpayer's sales amount exceeds the standard of small-scale taxpayers, and the general taxpayer has not gone through the identification procedures.

Article 35 The scope of some tax-exempt items stipulated in Article 15 of the Regulations is limited as follows:

(1) The agriculture mentioned in Item (1) of the first paragraph refers to planting, aquaculture, forestry, animal husbandry and aquaculture.

Agricultural producers, including units and individuals engaged in agricultural production.

Agricultural products refer to primary agricultural products, and the specific scope is determined by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

(2) The term "antique books" as mentioned in Item (3) of the first paragraph refers to antique books and second-hand books purchased by the society.

(3) The articles for personal use mentioned in Item (7) of the first paragraph refer to articles for personal use by other individuals.

Derivative problem:

What is the personal income tax rate?

1, not exceeding 3000 yuan. 3%

2, more than 3000 yuan to 12000 yuan. 10%

3, 12000 yuan to 25000 yuan. 20%

4, more than 25000 yuan to 35000 yuan. 25%

5, more than 35000 yuan to 55000 yuan. Thirty percent

6, more than 55000 yuan to 80000 yuan. 35%

70,000 yuan or more. 45%

Note: 1. The tax-inclusive and tax-exclusive range listed in this table refers to the income after deducting relevant expenses in accordance with the provisions of the tax law; 2. The tax-inclusive scope applies to the income from wages and salaries paid by taxpayers; The tax exemption grade is applicable to wages and salary income paid by others (units).

Tax rate table 2: applicable series of income from production and operation of individual industrial and commercial households and income from contracted operation and lease operation of enterprises and institutions. Annual taxable income tax rate (%) Quick deduction, tax-included range and tax-free range.

1 no more than 15000 yuan. Not more than 14250 yuan. 5。 0

2 the part exceeding 15000 yuan to 30000 yuan. 14250 yuan to 27750 yuan. 10。 750

3 the part exceeding 30,000 yuan to 60,000 yuan. The part exceeding 27,750 yuan is 5 1.750 yuan. 20。 3750

4. The part exceeding 60,000 yuan to100,000 yuan. The part exceeding 5 1750 yuan is 79,750 yuan. 30。 9750

5 The part exceeding 100000 yuan and the part exceeding 79750 yuan. 35。 14750

Note: 1. The tax-included and tax-excluded ranges listed in this table refer to the income after deducting costs, expenses and losses from the total income of each tax year in accordance with the provisions of the tax law; 2. The tax-included category applies to the income from production and operation of individual industrial and commercial households and the income from contracted operation and lease operation of enterprises and institutions for which taxpayers bear taxes; The tax exemption grade is applicable to the income from contracted operation and lease operation of enterprises and institutions paid by others (units).

I. Calculation formula of individual income tax

The calculation formula of individual tax on wage income is: tax payable = (wage and salary income-"five insurances and one gold"-deduction) × applicable tax rate-quick deduction. The tax threshold is 5000, and the calculation method using the excessive progressive tax rate is as follows: tax amount = taxable income for the whole month * tax rate-quick deduction, actual salary = taxable salary-four gold-tax amount. Monthly taxable income = (salary payable-four gold) -5000 Deduction standard: individual tax is calculated according to the threshold standard of 5000 yuan/month.

For example, someone's salary income is 7,000 yuan, and his personal income tax should be: (7,000-5,000) × 3%-0 = 60 yuan.

Two, the provisions of the new tax law have been revised mainly in four aspects:

1, the wage income deduction standard is raised to 5000 yuan. 2. Adjust the structure of wage income tax rate from 9 to 7, cancel the two tax rates of 15% and 40%, and reduce the minimum tax rate from 5% to 3%.

3. Adjust the tax rate range of income from production and operation of individual industrial and commercial households and income from contracted operation. The first tax rate table of income from production and operation is adjusted from the annual taxable income of 5,000 yuan to15,000 yuan, and other tax rates are also adjusted accordingly.

4. The tax payment period is changed from 7 days to 15 days, which is 8 days longer than the current policy, which further facilitates the tax declaration of withholding agents and taxpayers.