What is the tax issue for individuals engaged in intermediary services?

Because you are not a regular employee of the company, the employer may pay you wages according to the remuneration for labor services, so that the individual income tax paid is more than that of the company's employees, because the deduction standard is different, the salary is more than 2000 tax, and the labor remuneration is more than 800 tax. It depends on how the company calculates.

Legal analysis: The intermediary fees collected by individuals belong to the income of labor remuneration in individual income tax, and the income from labor remuneration is the income obtained by the individual each time, and the balance after deducting the prescribed expenses from the fixed amount or rate is the taxable income. If the income does not exceed 4,000 yuan each time, the fixed amount will deduct 800 yuan and the secondary income is more than 4,000 yuan, and the fixed rate will deduct 20% of the expenses.

The tax rate of 20% is applied to the remuneration of Lao Ranhong. The formula for calculating the tax payable on the income from remuneration for labor services is: 20% of the taxable income of the individual income tax payable for the one-time income of the remuneration for labor services is abnormally high (the income from the tax payment should exceed 20,000 yuan), the additional levy method shall be implemented, specifically:

For the part of the income from remuneration for labor services obtained at one time, the balance after deducting expenses (i.e., taxable income) exceeding 20,000 yuan to 50,000 yuan shall be taxed in accordance with the provisions of the Tax Peel Law, and the part of the tax payable shall be levied by 50% and more than 50,000 yuan, and 10% shall be levied.

Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China The following individual income shall be subject to individual income tax:

1) Income from wages and salaries.

2) Income from remuneration for labor services.

3) Income from author's remuneration.

4) Income from royalties.

5) Business income.

6) Income from interest, dividends and bonuses.

7) Income from property leases.

8) The income from the transfer of property is the right of wealth.

9) Incidental gains.

Legal analysis: intermediary fees need to pay 20%-40% of the individual income tax of Kuanjichun.

The tax payable by the individual intermediary fee includes both VAT and personal income tax, and the VAT rate is 3%. The individual income tax needs to be paid according to the amount of income, if it does not exceed 20,000 yuan, the tax rate is 20%, if it is between 20,000 yuan and 50,000 yuan, the tax rate is 30%, and if it exceeds 50,000 yuan, the tax rate is 40%, and the individual income tax is relatively high.

Individuals obtain intermediary fee income in the name of the company, and the intermediary fee is regarded as business income, and individual enterprises can be established in the preferential policy park, and the sole proprietorship enterprises in the park do not need to pay enterprise income tax, which can achieve the purpose of tax saving.

Natural persons go to the tax bureau to issue a special personal ticket, and only need to pay 1% value-added tax, additional tax rate and business income tax after having the personal ticket of the tax bureau. This method is simple and fast, and individuals do not need to go through the procedures of the company to effectively save taxes.

The remuneration and expenses of intermediary activities are to be borne by the intermediary party and the client on the intermediary remuneration and sign an intermediary contract, and if the intermediary facilitates the client to conclude a contract with others, the client shall pay the remuneration in accordance with the agreement. If the contract is concluded due to the intermediary providing intermediary services for the conclusion of the contract, the parties to the contract shall bear the intermediary's remuneration equally, and not all of them shall be paid by the principal. However, in the case where the intermediary facilitates the conclusion of the contract, the costs of the intermediary activities shall not be borne by the principal, but by the intermediary himself.

Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China The following individual income shall be subject to individual income tax:

1) Income from wages and salaries.

2) Income from remuneration for labor services.

3) Income from author's remuneration.

4) Income from royalties.

5) Business income.

6) Income from interest, dividends and bonuses.

7) Income from property leases.

8) Income from the transfer of property;

9) Incidental gains.

Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

Summary. No, you don't.

Unless your current service fee is more than 3,000 yuan per order.

Then in the case that you have already registered with the tax office.

It should be reported truthfully.

Is there a tax on the intermediary service fee charged by an individual to an individual?

No, unless your current service fee is more than 3,000 yuan per order, then you should report it truthfully if you have registered with the tax bureau.

Let's take a look at the relevant legal definition of Tongyuan: the so-called intermediary refers to a system in which the intermediary reports to the client the opportunity to conclude a contract or the blind person provides the intermediary service for concluding the contract, and the client pays remuneration. An intermediary is an intermediary who provides an opportunity for the client to report information or provide media contact for a third party to conduct civil juristic acts.

The intermediary fee is part of the labor income tax in the personal income tax, so after you exceed the cost of 3,000 yuan, it is up to the limit of the payment.

1. The intermediary fee obtained by an individual belongs to the income from remuneration for labor services in individual income tax. The taxable income of labor remuneration is as follows: if the income from labor remuneration is less than 4,000 yuan each time, the income shall be subtracted from the expenses of 800 yuan; If the income from labor remuneration exceeds 4,000 yuan each time, 20% of the income shall be subtracted from the income.

Income from remuneration for labor services is subject to a tax rate of 20%. The formula for calculating the tax payable on income from labor remuneration is: individual income tax payable = 20% of taxable income

If the one-time income of labor remuneration is abnormally high (the taxable income exceeds 20,000 yuan), the additional levy method shall be implemented, specifically: the part of the labor remuneration income obtained at one time, and the balance after deducting expenses exceeds 20,000 yuan to 50,000 yuan, the tax payable calculated in accordance with the provisions of the tax law shall be increased by 50%; For the part exceeding 50,000 yuan, an additional 10% will be levied.

2. The income from intermediary fees (intermediary fees) obtained by the unit shall be taxed according to the business income.

1. VAT = income (excluding tax) * 3% (suitable for small-scale taxpayers) (monthly report);

VAT = income (excluding tax) * 6% - purchase amount (excluding tax) * 6% (suitable for general taxpayers) (monthly report);

2. Urban construction tax = (VAT payable + consumption tax) * 7% (monthly report);

3. Education surcharge = (VAT payable + consumption tax) * 3% (monthly report);

4. Local education fee surcharge = (VAT payable + consumption tax) * 2% (monthly report);

5. Embankment protection fee (water conservancy**): income * different collection standards in different places, and some places do not levy it) (monthly report);

6. Income tax = total profit * tax rate of 25% (quarterly report); (The income tax rate for eligible small and low-profit enterprises is 20%, and small and low-profit enterprises refer to enterprises engaged in industries that are not restricted and prohibited by the state and meet the following conditions:.)

The annual taxable income of an industrial enterprise shall not exceed 300,000 yuan, the number of employees shall not exceed 100 people, and the total assets shall not exceed 30 million yuan; For other enterprises, the annual taxable income shall not exceed 300,000 yuan, the number of employees shall not exceed 80, and the total assets shall not exceed 10 million yuan).

3. The intermediary fee is a kind of fee, which refers to the reasonable fees charged by intermediaries and other institutions that provide intermediate services to customers in the process of providing services when buying or renting a house. Intermediary is the first business, and the first business refers to the business of handling entrusted matters on behalf of the client, including the sale of goods, import and export, introduction services, and other services. Includes:

1) Purchasing and selling goods refers to the business of entrusting the purchase of goods or the sale of goods, and settling according to the actual purchase or sales amount and charging a handling fee.

2) Import and export agency refers to the business of entrusting the export of goods or services.

3) Referral service refers to the business of intermediaries introducing two parties to negotiate transactions or other matters.

4) Other ** services refer to the business entrusted with handling other matters other than those listed above. The newspaper and periodical distribution business of the financial brokerage industry and the postal department shall not be taxed according to this tax item.