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Income from labor remuneration，Refers to individuals engaged in design、Decoration、Install、Drawing、Testing、Test、Medical、Law、Accounting、Consultation、Lecture、Exhibition、Broadcast、Translation、Reviewer、Calligraphy and painting、Engraving、Film and TV、Recording、Video、Performance、Performance、m88 online bettingAdvertising、Exhibition、Brokerage Services、Introduction service、Brokerage Services、Income from agency services and other services。One-time income，The income is obtained once; it is a continuous income from the same project，Regard the income obtained within one month as one time。

　(2) Tax rate

Income from labor remuneration，Applicable proportional tax rate，The tax rate is 20%。Each income does not exceed 4,000 yuan，Deduction of 800 yuan;4,More than 000 yuan，20% off fee，The balance is taxable income。

The one-time income from labor remuneration is abnormally high，Additional collection can be implemented。Individuals receive labor remuneration in one lump sum，The taxable income exceeds 20,000 yuan。The taxable income in the preceding paragraph exceeds 20,000 yuan to 50,000 yuan part，After calculating the tax payable in accordance m88 online bettingwith the tax law, an additional 50% will be levied according to the tax payable; if it exceeds 50,000 yuan part，100% additional tax。

　(3) Calculation of labor remuneration including tax

The tax rate table is as follows (Table 1):

1. The tax brackets in the table are the taxable income each time after deducting relevant expenses in accordance with the tax law; income from labor remuneration is taxed on a per-time basis，Each income does not exceed 4,000 yuan，800 yuan deduction for expenses，Income exceeds 4,000 yuan，20% off fee，The balance is taxable income。

2. Tax calculation formula for personal income tax payable:

Tax payable = taxable income×Applicable tax rate-quick calculation deduction (according to Table 1)

(4) Calculation of labor remuneration excluding tax

The tax-inclusive bracket applies to income from remuneration with taxes borne by taxpayers; the tax-exclusive bracket applies to income from labor remuneration where taxes are paid by others (units)。

The tax rate table is as follows (Table 2):