The intermediary fees of individual industrial and commercial households shall be agreed upon by the intermediary and the client through consultation, without special restrictions. Personal income from labor remuneration needs to pay 20% tax. If the one-time income from labor remuneration is particularly high, except for 20% tax, if the taxable income exceeds 20,000 yuan to 50,000 yuan, after calculating the taxable amount, it will be taxed at 50% of the taxable amount; More than 50,000 yuan, plus 100%.
Second, analyze the details
Intermediary is a service that connects buyers and sellers of the same commodity to facilitate the collection of reasonable commissions after the transaction. The expenses incurred in the intermediary contract are intermediary expenses, and the intermediary must have two elements to get paid: the introduction contract must be established; There is a causal relationship between the establishment of the contract and the introduction of the middleman. Only when both are available at the same time, the client has the obligation to pay remuneration.
3. What is the tax standard for agency fees of self-employed households?
Living expenses belong to the income from labor remuneration in personal income tax, and the taxable income of each labor remuneration is less than 4,000 yuan, after deducting the expenses of 800 yuan; If the income from labor remuneration exceeds 4,000 yuan each time, 20% of the income will be deducted.