1. Income from labor remuneration is the balance of income after deducting 20% expenses. 2, individual residents get remuneration for labor services, as well as wages and salary income; The income from remuneration and royalties are combined into comprehensive income, and the taxable income is the income after deducting expenses of 60,000 yuan and special additional deductions, special additional deductions and other deductions determined according to law. Among them, the comprehensive income is subject to an excessive progressive tax rate of 3% to 45%; 3. Personal income tax shall be withheld and remitted on a monthly basis or by times according to the relevant methods (specific methods and other policies): if the income from remuneration for labor services belongs to 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. 4. If the comprehensive income obtained by individual residents needs to be settled, it shall be settled from March/KLOC-0 to June 30th of the following year. 5. Non-residents' income from personal remuneration shall be taxable, and the taxable amount shall be calculated by applying the comprehensive income tax rate table after monthly conversion. 6. Labor remuneration belongs to foreign labor services, and personal services provided to the unit belong to the category of value-added tax, and ordinary invoices should be issued. The other party is an individual engaged in small and sporadic business, and its expenses are deducted before tax with receipts and internal vouchers. The receipt shall include the name of the payee, personal name and ID number, expenditure items, the amount received and other relevant information. The judgment standard of small-scale sporadic business is that the sales of taxable items by individuals do not exceed the threshold stipulated by relevant VAT policies. To get taxable wages from wages, first subtract the threshold from taxable wages, multiply the rest by the tax file, and then subtract the quick deduction of that file. The threshold in Shanghai is generally 5,000 yuan, and taxable wages are not social security and provident fund. This is the algorithm of Shanghai payroll tax deduction.

Legal objectivity:

Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) shall be subject to individual income tax: (1) Income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.