Legal basis: Article 4 of the Individual Income Tax Law of People's Republic of China (PRC), if the income from labor remuneration, royalties and property leasing does not exceed 4,000 yuan each time, the expenses will be reduced by 800 yuan; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.
"Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China" Article 21 "Every time" as mentioned in Item (4) and Item (6) of Paragraph 9 of Article 6 of the Tax Law shall be determined according to the following methods: (1) If the income from remuneration for labor services is a one-time income, the income obtained at one time shall prevail; If it belongs to the continuous income of the same project, the income obtained within one month shall be regarded as one time.