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. Specific measures shall be formulated by the State Council (see table below).

The taxable income tax rate of each series (%) is deducted quickly.

1 no more than 20,000 yuan 20 0

More than 20,000 yuan to 50,000 yuan 30,2000 yuan

3 More than 50,000 yuan and 407,000 yuan.

The taxable income of labor remuneration is: if the income of labor remuneration is less than 4,000 yuan each time, 800 yuan will be deducted; If the income from labor remuneration exceeds 4,000 yuan each time, 20% of the income will be deducted.

For example, the singer Liu earned 40,000 yuan for a performance, and after deducting 20% of the expenses, the taxable income was 32,000 yuan. Please calculate the personal income tax payable.

Taxable amount = every income ×( 1-20%)× applicable tax rate-quick deduction.

= 40000× (1-20% )× 30%-2000 = 7600 (yuan)

Therefore, in this topic, Professor Li earned 42,000 yuan × (1-20%) = 33,600, ranging from 20,000 to 50,000, so the tax rate of 30% is applicable, and the corresponding quick deduction is 2,000, so the personal income tax payable by Teacher Li for this labor service is 42,000× (65,600).

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