Do individuals need to pay value-added tax to get remuneration for labor services?

1. What is income from labor remuneration?

Income from remuneration for labor services refers to individuals engaged in design, decoration, installation, drawing, testing, testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertising, exhibition, technical services, introduction services, brokerage services, agency services and others.

Income from remuneration for services refers to the remuneration obtained by individuals who independently engage in various skills and provide various services; Wage and salary income belong to subordinate individual labor activities. The main difference between them is that there is a relationship between employment and employment in wage and salary income, but there is no such relationship in labor remuneration income.

2. Do individuals need to pay value-added tax to get remuneration for labor services?

Most of the income from labor remuneration belongs to the scope of value-added tax collection, and whether it belongs to the scope of value-added tax collection depends on the notes on sales services, intangible assets and real estate.

1, the provisions on the threshold.

According to the provisions of Caishui No.201636, the value-added tax rate of personal labor remuneration is 3%, and the income does not reach the threshold, so it is exempted from value-added tax. If the threshold is reached, the value-added tax will be paid in full.

Specific provisions of the threshold: monthly sales of 5000-20000 yuan tax on schedule, each tax 300-500 yuan. In practice, 500 yuan is generally used to judge whether individuals need to pay value-added tax when issuing labor invoices.

2. Inclusive tax reduction and exemption policy.

20 1 9,65438+10,1,if the monthly sales of labor remuneration income is less than 65438+ million yuan (inclusive) and the monthly sales exceed 65438+million yuan, the value-added tax will be levied in full.

But at present, the implementation of this policy varies from place to place.

In addition, according to the relevant provisions of individual income tax, the income from labor remuneration should also be withheld and remitted by the payer in accordance with the regulations.

I hope my answer is helpful to you.

After the reform of the camp, the personal invoice tax rate for labor costs is 3%. Affected by the epidemic, the tax should be levied at 1% in 2020, and Hubei should be exempted. When issuing VAT invoices to the tax bureau, individual labor services have to pay corresponding additional taxes (urban construction tax, education surcharge and local education surcharge) in addition to VAT, and personal income tax (the highest tax rate is 40%, as shown in the following table) for the part that exceeds the deduction.

Because the tax rate of personal labor remuneration can reach up to 40%, it undoubtedly forms a heavy burden on taxpayers, so we can make proper planning and reasonable arrangement by using preferential policies. Taking two recent examples as examples, the effect is clear at a glance: 1. Mr. A undertook the video production task of a film and television company in his own name, with a contract amount of 277,770 yuan. After the production task is completed, Mr. A is required to provide an ordinary VAT invoice in line with the contract amount. Since Mr. A signed a service contract with the company in his own name, he can only apply to the tax authorities for a natural person to open it in his own name. So Mr. A entrusts @ Enterprise Service Desk to handle relevant matters on his behalf:

Mr. A went through the temporary tax registration in the tax department in his personal capacity, and the tax bureau issued an ordinary VAT invoice of 277,770 yuan on behalf of Mr. A. According to the tax payment book issued by the tax bureau, the taxes paid were as follows:

① VAT: 2750.20 yuan.

② Urban maintenance and construction tax: 96.26 yuan.

③ Surtax on education: 4 1.26 yuan.

④ Local education surcharge: 27.5 yuan.

⑤ Individual business income tax: 1375.438+0 yuan.

Total of five taxes and fees: 4,290.32 yuan,

The comprehensive tax rate is 1.54%, which is far lower than the highest tax rate of 40% for labor income.

2. Mr. You Yi also contracted a technical service contract in his own name, but the contract amount was 654.38 million yuan. According to the tax payment form, only the value-added tax, urban construction surcharge and personal business income tax are paid, but the education surcharge and local education surcharge are exempted.

Therefore, individuals who pay no more than 6,543,800 yuan can be exempted from the above two kinds of additional taxes.

It is worth noting that individual taxes are levied according to personal business income, and the approved tax rate is 0.5%. For more information, please contact the enterprise service desk.

General labor remuneration is different from wages and salaries. Here is a detailed introduction of labor remuneration and its tax payment.

1. Distinguish labor remuneration from wages and salaries.

If a labor contract is signed with the employer, it is an employment relationship with the employer, and the employer pays wages and salaries and pays various social insurances; If you sign a labor service contract with the employer, provide independent labor services (such as design, consulting, advertising, etc.). ) and get a certain reward, then the employer needs to obtain a labor invoice before it can be charged before tax. At this time, you may be asked to issue an invoice to the tax authorities.

2. Whether value-added tax is levied on labor remuneration.

(1) Scope of providing labor services. The vast majority of services provided by individuals are within the scope of VAT collection. See the notes on sales service, intangible assets and real estate for details.

(2) How much is taxable. This time, there are provisions for the exemption of small-scale taxpayers with sales below 6.5438 million. Does it apply to individuals? According to the State Administration of Taxation, taxpayers who have registered for tax or temporary tax registration can enjoy preferential treatment. How to implement it locally depends on local specific regulations. If this preferential treatment is not applicable to individuals, the VAT threshold for providing taxable services by individuals is applicable, that is, 20,000 yuan is paid monthly, and 500 yuan pays taxes every time. Those who do not reach this point are exempted from value-added tax, and those who exceed this point are taxed normally.

3. Personal income tax on labor remuneration.

Personal income tax on labor remuneration is withheld and remitted at present, and it will be settled according to comprehensive income at the end of the year. For details, please refer to "How to pay individual tax for labor remuneration under the new tax law" I answered earlier.

At present, many provinces no longer levy individual tax in the process of issuing labor remuneration invoices, and the corresponding withholding agent still completes it.

I am an accounting boy, and I want to share my views with you. Welcome attention and make progress together.

First of all, we must judge the relationship between the individual who provides labor remuneration and the unit that receives labor remuneration.

There is an employment relationship. If the individual is an employee employed by the company, then the related work carried out by the individual for the company, that is, the services provided by the individual, belongs to the scope of employment of the company. The service remuneration given by the company is actually wages and salaries, and value-added tax is not levied on this piece. You only need to pay the corresponding personal income tax according to the provisions of personal income tax.

Not an employment relationship. If there is no employment relationship between the individual and the unit receiving the labor service, it is a business relationship. You need to pay some taxes such as value-added tax, personal income tax and so on in accordance with the provisions of the tax law.

1, VAT

2. Urban construction tax and related surcharges

If you pay value-added tax yourself, you have to pay urban construction tax and local education surcharge. Urban construction tax is 7% of the value-added tax actually paid, education fee is 3% of the value-added tax, and local education fee is 1% of the value-added tax.

3. Personal income tax

Personal labor remuneration is a taxable item of personal income tax, and the personal income tax rate is 20%. However, the tax law also stipulates that if the monthly labor remuneration income is less than 4,000 yuan, the expenses of 800 yuan will be deducted, and if it exceeds 4,000 yuan, the expenses will be deducted by 20%.

4. Method of payment

Natural persons do not have the ability to issue invoices by themselves. If you want to issue an invoice, you must issue an ordinary invoice to the tax authority or the collecting unit entrusted by the tax authority. Corresponding taxes and fees, such as value-added tax, urban construction tax and surcharges, are collected directly during the process of issuing invoices, while personal income tax is withheld and remitted by the unit that accepts labor services when paying your expenses.

Author: Zuo Sanye pays attention when he feels good, and slaps bricks when he feels bad! You can trust me privately for other needs. In general, labor remuneration belongs to the taxable scope of value-added tax, and value-added tax should be paid.

Distinguishing between "labor remuneration" and "wages and salaries" is a concept relative to "wages and salaries" in personal income tax. The main difference between the two is whether the labor service is provided independently. If it is provided independently, it is "labor remuneration" and if it is not independent, it is "wages and salaries".

1. Income from wages and salaries is not subject to VAT.

According to Article 10 of Annex I of Caishui (2016) No.36 document, non-business activities are not within the taxable scope of VAT.

One of the situations is that employees employed by units or individual industrial and commercial households provide services for their units or employers to obtain wages.

This is actually the "wages and salaries" corresponding to personal income tax, which means that the income from "wages and salaries" is not within the taxable scope of value-added tax and does not need to pay value-added tax.

Two, labor remuneration is the taxable scope of value-added tax, which should be paid.

The new individual income tax law, which came into effect on June+10/October 1 2065438, enumerates the scope of "labor remuneration", that is, individuals engaged in design, decoration, installation, drawing, testing, medical treatment, law, accounting, consultation, lectures, news, broadcasting, translation, peer review.

According to the provisions of Caishui (2016) No.36 on the taxable scope of value-added tax, these items are basically distributed in the tax items such as "repair and repair service", "modern service" and "life service" of value-added tax, and all of them are subject to value-added tax.

How to pay value-added tax for labor remuneration? According to Caishui (20 19)No. 13, starting from 20 19 10, the threshold of value-added tax for small-scale taxpayers will be raised to 654.38 million yuan per month or 300,000 yuan per quarter, while natural persons can only apply the threshold of paying taxes by time, that is, 500 yuan/day.

In other words, if a natural person does not go through tax registration and does not exceed 500 yuan every day, the provision of labor services shall be exempted from value-added tax; More than 500 yuan, the full collection of value-added tax.

However, individuals who are individual industrial and commercial households, or individuals who have gone through temporary tax registration, can enjoy the preferential policy of exemption from value-added tax that does not exceed 65,438+10,000 yuan per month or 300,000 yuan per quarter.

Whether to levy value-added tax on personal labor remuneration depends on the specific situation. If a person employed by an enterprise, even if it is temporary or seasonal, engages in dependent labor according to the arrangement of the enterprise, according to the provisions of the tax law, the remuneration obtained should also belong to wages and salaries, not labor remuneration. Labor remuneration is the income obtained by independent individuals engaged in freelance work. If the services provided by individuals belong to wages, they do not belong to the taxable scope of value-added tax, and value-added tax is not required.

Non-resident individuals can apply tax treaties to provide technical consultation and technical services while transferring personal technology, without paying value-added tax.

Below the threshold-VAT exemption

If an individual fails to apply for temporary tax registration, the value-added tax will be exempted below 500 yuan every time the threshold is calculated.

Individuals who apply for temporary tax registration can enjoy preferential policies, and the monthly sales below 654.38+10,000 yuan are exempt from value-added tax.

Therefore, it is necessary to judge in advance whether it is necessary to pay value-added tax for personal labor remuneration. To put it simply, it is not strict to pay or not. Unless otherwise specified, the applicable tax rate for natural persons to pay VAT is 3% for small-scale taxpayers and 3% for labor services.

Pay by the time

Different VAT tax periods enjoy different tax exemption policies. If the tax is paid by time, the threshold is the 500 yuan of daily sales (inclusive).

The tax exemption policy for specific business, according to the latest caliber of the tax bureau, belongs to the teaching service of personal transfer of copyright and is exempt from value-added tax.

Pay on time

The starting point is the monthly sales of 20,000 yuan (inclusive).

Small-scale taxpayers with monthly sales of 654.38+10,000 yuan (inclusive) are exempt from VAT. (The implementation period will be 202165438+February 3 1)

The tax exemption policy for specific services is consistent with the policy of paying taxes on a per-visit basis.

Preferential policies of value-added tax

Small-scale taxpayers who have gone through tax registration (including temporary tax registration) will not enjoy the preferential treatment of value-added tax with monthly sales below 65,438+10,000 after the tax authorities issue invoices for them.

For qualified natural persons who often invoice on their behalf, it is suggested to take the initiative to apply for tax registration (individual industrial and commercial households) or temporary tax registration, and fully enjoy the tax exemption policy for small-scale taxpayers with monthly sales below 65,438+10,000 yuan.

Individuals engaged in taxable services first involve the issue of receipts. If you need to issue VAT invoices, you need to pay VAT in advance. If the invoice is issued on behalf of ordinary invoice, the value-added tax will be exempted if it is less than 5,000 yuan.

Welcome to pay attention to and exchange all kinds of fiscal and taxation issues.

Income from labor remuneration may be withheld and remitted by the payer.

Individuals who provide labor services for the company they work for and get paid do not belong to the scope of VAT taxation.

However, if an individual is paid for providing services to other companies in his own name, it is taxable from the perspective of tax law. At present, the actual situation is that if you don't apply for tax registration and the other company doesn't require you to provide invoices, the tax authorities can't find out your taxable behavior; However, if the other party asks you to provide an invoice (even if it is issued on your behalf), your taxable behavior will be mastered by the tax authorities. However, at this stage, there is a preferential policy of exemption from value-added tax for less than 90 thousand quarters, and generally there is no need to pay taxes.

1. Labor relations can be copied, that is, they can be provided to multiple companies.

2. For individuals, labor relations and labour relation can coexist, that is, they can be labor relations with Company A or with Party B, Party C and Party D. But you can't have labor relations with Company A and labour relation at the same time.

3. Provide labor services, each time no more than 500, and do not need to issue invoices, only need receipts. But it can't happen continuously. Enterprises can deduct before tax.

4. If the service fee is more than 500 yuan, the enterprise will invoice and pay the value-added tax, and the enterprise will withhold and remit the personal income tax according to the service remuneration. Personal income tax shall be withheld and remitted, and settled in the following year, with overpayment and underpayment.

5. People with low comprehensive income and additional deduction will almost refund all the personal income tax withheld and remitted.

Personal opinion, for reference only! ! !