Baidu alliance April revenue has been settled. The following is the last two months of my Baidu alliance display of the settlement record (April revenue is expected to be paid in May 15th).
is seen from above, Baidu alliance paid to individual owners of the amount is deducted from the Commission of individual labor income tax amount. So, Baidu Alliance for individual users of withholding personal services income tax, according to what is the standard tax deduction of
some people say that the total income tax rate of 20% withholding tax, but according to this standard, and my background of the tax deduction of 3, 4 February does not match.
some people say that the total income minus 800 yuan, then the tax rate of 20%, but my tax deduction in March, but in April it does not meet.
after viewing the "People’s Republic of China personal income tax law," that the personal income tax and income tax deduction is different. Details are as follows:
personal service income tax payable = (income deduction) × tax rate
: 1, the income of less than 4000 yuan, after deducting the number of 800 yuan; 2, the income of more than 4000 yuan, the deduction for 20% of revenue; 3, revenue of more than 20000 yuan, plus collection, however, individual stationmaster monthly advertising revenue of more than 20000 is extremely rare, there is no introduction.
monthly advertising revenue of 1000 yuan, the tax payable = (1000-800) × 20% (tax rate) =40 yuan.
income 3000 yuan, the tax payable = (3000-800) × 20%=440 yuan.
income of 5000 yuan, the tax payable =5000× (1-20%) × 20%=800 yuan.