Legal analysis: lecture fee belongs to labor fee. The tax rate is: income from wages and salaries, and the excessive progressive tax rate is applicable, with the tax rate ranging from 3% to 45%. 1. If the income from labor remuneration is less than 4,000 yuan each time, the 800 yuan fee shall be deducted from the income; 2. If the income from labor remuneration exceeds 4,000 yuan each time, 20% of the income will be deducted and the tax rate will be 20%.

Legal basis: Article 3 of the Labor Law of People's Republic of China (PRC) stipulates that workers enjoy the rights of equal employment and occupation selection, remuneration, rest and vacation, occupational safety and health protection, vocational skills training, social insurance and welfare, submission of labor dispute settlement and other labor rights stipulated by law. Laborers should complete labor tasks, improve their professional skills, implement labor safety and health laws and regulations, and observe labor discipline and professional ethics.