1. With the approval of the relevant government departments, individuals who have obtained the license to hold classes and training courses are taxable items whose income from running classes belongs to the income from the production and operation of individual industrial and commercial households, and should be taxed according to the Individual Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the tax law).

2. Individuals who hold classes and training courses do not need to be approved by the relevant government departments and obtain a license, and their income from running classes belongs to the taxable items of "income from labor remuneration", and personal income tax is levied according to the provisions of the tax law. Among them, the income of the class organizer is determined according to the following methods: if the tuition fee is charged once, the income obtained in the first phase is regarded as one time; Tuition fees are collected by installments, and the income earned each month is regarded as one sum.

individual income tax law of the people's republic of china rules for its implementation

Article 11 The term "abnormally high one-time income from labor remuneration" as mentioned in Item 4 of Article 3 of the Tax Law means that individuals receive labor remuneration at one time, and their taxable income exceeds 20,000 yuan.

If the taxable income in the preceding paragraph exceeds 20,000 yuan to 50,000 yuan, the taxable amount shall be calculated in accordance with the provisions of the tax law, and then levied at 50% of the taxable amount; More than 50,000 yuan, plus 100%.

Pay training fees to individual lecturers. Invoice tax rate

Pay training fees to individual lecturers, and the education and training funds shall be fully extracted according to 65438+ 0.5% of the total wages of employees; For enterprises with high technical requirements, heavy training tasks and good economic benefits, 2.5% can be extracted and included in the cost.

However, from June 5438+1 October12006, the pre-tax deduction of employee education funds should follow the principle of real occurrence, that is, only the part extracted and actually used by the enterprise in that year can be deducted before tax, and the upper limit of deduction is 2.5% of the total taxable salary of the enterprise in that year;

Although the enterprise withdrew funds in accordance with the regulations in that year, the education funds that were not actually used shall not be deducted before tax. According to the above regulations, the accumulated balance of your company's employee education funds before 2006 can be carried forward to the next year for continued use without tax adjustment.

How to pay personal income tax on training income? Generally speaking, we actually