1. If the income from labor remuneration is less than 4,000 yuan each time, the expenses will be deducted from 800 yuan; if the income from labor remuneration exceeds 4,000 yuan, the expenses will be deducted by 20%, and the tax rate will be 20%.
For example, a salesperson gets a commission of 1.800 yuan in the current month and pays (1.800-800)×20% 200 yuan tax. 2. If the income from labor remuneration exceeds 4,000 yuan each time, it shall be deducted by 20% of the income, and the tax rate shall be 20%. If the individual taxable income does not exceed 20,000, the taxable income shall be ×20%.
For example, if the monthly commission is 5,000 yuan, you have to pay 5,000× (1-20% )× 20% 800 yuan tax.
3. China tax law imposes additional tax on abnormally high labor remuneration. The abnormally high remuneration for obtaining services here refers to the situation that the single taxable income exceeds 20,000 yuan. If the individual taxable income exceeds 20,000 yuan and does not exceed 50,000 yuan, the tax rate of 30% will be added: taxable income ×30%-2000. If the individual taxable income exceeds 50,000, the tax rate will be increased to 40%: taxable income × 40%-7,000.
Note: The income from directors' fees obtained by individuals as directors belongs to the nature of income from labor remuneration, and personal income tax is levied according to the income from labor remuneration.
Legal basis: The income from labor remuneration in Paragraph 4 of Article 3 of the Income Tax Law of People's Republic of China (PRC) is subject to the proportional tax rate of 20%. If the one-time income from labor remuneration is abnormally high, it may be levied, and the specific measures shall be formulated by the State Council.