How to pay taxes on private work?

Doing private work is labor remuneration income tax. Income from labor remuneration refers to the income obtained by individuals independently engaged in various non-employment services. It is subject to a proportional tax rate of 20%. If the one-time income from labor remuneration is abnormally high, it may be levied.

The taxable income of labor remuneration is: the income of each labor remuneration minus 20%.

For example:

If the one-time income from labor remuneration is abnormally high (the taxable income exceeds 20,000 yuan), an additional collection method shall be implemented. Specifically, if the one-time income from labor remuneration exceeds 20,000 yuan to 50,000 yuan after deducting expenses, the tax payable calculated according to the provisions of the tax law will increase by 50%; More than 50,000 yuan, plus 100%. The quick calculation table is as follows:

For example, if someone gets a one-time remuneration of 70,000 yuan, 20% of the expenses will be deducted. Personal income tax payable is:

=70000×( 1-20%)=56000 (yuan)

=56000×40%-7000= 15400 (yuan)

Extended data:

1. Since 2004120, enterprises and units should treat all the expenses incurred in commodity marketing activities as the current labor income of marketers, and treat non-employees with outstanding marketing performance as "labor remuneration income" for organizing tourism activities in the name of training courses, seminars, work visits, etc. And give personal marketing performance rewards by exempting travel expenses.

2. Personal income tax shall be paid in accordance with the item of "income from remuneration for services" for income obtained by individuals from part-time jobs.

3. The remuneration obtained by actors participating in performances organized by non-working units shall be calculated and taxed according to the item of "income from labor remuneration"; The remuneration obtained by actors participating in performances organized by their own units shall be calculated and taxed on a monthly basis according to the item of "income from wages and salaries". Among the remuneration obtained by actors, it should be agreed that the management fees and income sharing paid to the units and cultural administrative departments can be deducted when calculating the taxable income after confirmation by the competent tax authorities.

Baidu encyclopedia-income from labor remuneration