1. Individual tax basis for labor remuneration does not include value-added tax. For income from remuneration for services, the calculation formula of personal income tax payable in advance is:

If the income per time is less than 4,000 yuan, the tax payable = taxable income * applicable tax rate = (income per time-800) * 20%;

If the income is more than 4,000 yuan each time, the taxable amount = taxable income * applicable tax rate = income each time *( 1-20%)*20%.

2, the taxpayer's comprehensive income according to the tax year summary to pay personal income tax:

Annual personal income tax payable = annual taxable income × tax rate-quick deduction;

Taxable income = income-expense deduction (60,000 yuan)-special deduction-special additional deduction-other deductions;

Income from labor remuneration = taxable income * applicable tax rate = income per time *( 1-20%)*20%.