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Does the property management fee need to pay personal income tax?
1. If it belongs to the income from labor remuneration, it shall be taxed on a per-time basis, and the taxable income shall be the balance of the income after deducting the necessary expenses. The expenses are deducted as follows: if the income does not exceed 4,000 yuan each time, 800 yuan will be deducted in a fixed amount; Every time the income exceeds 4000, 20% of the expenses will be deducted according to the rated income rate. That is, taxable income = every income -800 yuan or 20% of income.
Second, if it is accidental income (invoice bonus () =800 yuan's collection), lottery bonus, non-competitive money), then the tax payable = 20% of each income.
Third, if it is other income.
Individuals who provide guarantees for units or others to obtain remuneration shall pay personal income tax according to the "other income" items stipulated in the individual income tax law, and the tax shall be withheld and remitted by the units or individuals who pay the income.
Taxable amount = income ×20%
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