According to the current tax law, the difference between income from labor remuneration and income from wages and salaries mainly depends on whether there is employment or employment relationship. According to you, the teachers employed in your company's training business belong to non-post or employment relationship, and personal income tax should be calculated and paid by applying "income from labor remuneration". If the income from labor remuneration does not exceed 4,000 yuan at a time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. The tax rate is 20%. The one-time income from labor remuneration is abnormally high, that is, the taxable income exceeds 20,000 yuan to 50,000 yuan, and the taxable amount is calculated according to the provisions of the tax law, and then levied according to 50% of the taxable amount; More than 50,000 yuan, plus 100%.