The intermediary fee of 10 million belongs to the one-time labor income to income minus 20% of the cost of the balance of the income, according to 20% of the personal income tax, so you need to pay 1.6 million of personal tax. Calculated as 10 million * (1-20%) * 20% = 1.6 million.
According to Article 6 of the Individual Income Tax Law of the People's Republic of China, the calculation of taxable income:
(1) The comprehensive income of a resident individual shall be the taxable income in the form of the balance of the income for each taxable year after subtracting the expenses of 60,000 yuan as well as the special deductions, the special additional deductions, and other deductions determined in accordance with the law.
(2) Income from wages and salaries of non-resident individuals shall be taxable as the balance of monthly income less expenses of five thousand yuan; income from remuneration for labor services, remuneration for manuscripts, and income from royalties shall be taxable as the amount of each income.
(3) Income from business operation shall be the taxable income after deducting costs, expenses and losses from the total income of each taxable year.
(4) Income from property leasing, if each income does not exceed four thousand yuan, less eight hundred yuan of expenses; if four thousand yuan or more, less twenty percent of the expenses, and the balance is the taxable income.
(5) Income from the transfer of property shall be taxable as the income from the transfer of property, less the original value of the property and reasonable expenses.
(vi) Income from interest, dividends, bonus and incidental income shall be the taxable income in the amount of each income.
Income from remuneration for labor, remuneration for manuscripts, and royalties shall be the amount of income less 20 percent of expenses. Income from manuscripts is reduced by seventy percent.
Individuals who donate their income to education, poverty alleviation, relief and other public welfare and charitable causes, and the portion of the donation that does not exceed thirty percent of the taxable income declared by the taxpayer, can be deducted from their taxable income; if the State Council prescribes full pre-tax deduction of public welfare and charitable cause donations, it shall be subject to its regulations.
The special deductions stipulated in the first paragraph of this article include the basic pension insurance, basic medical insurance, unemployment insurance and other social insurance premiums paid by individual residents in accordance with the scope and standards prescribed by the state and housing fund; special additional deductions, including children's education, continuing education, medical treatment for serious illnesses, interest on housing loans or housing rents, and expenditures for supporting the elderly, with the specific scope, standards and implementation steps to be determined by the State Council and reported to the State Council. implementation steps shall be determined by the State Council and reported to the Standing Committee of the National People's Congress for the record.
Expanded Information:
The p>Article 6 of the Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China*** and the State of China The scope of each individual's income as stipulated in the Individual Income Tax Law:
(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end raises, labor bonuses, allowances and subsidies, and other income related to the employment or occupation of the individual, which are obtained by him/her in his/her office or in the course of his/her employment.
(2) Income from remuneration for labor services refers to the income derived by an individual from performing labor services, including design, decoration, installation, drafting, laboratory, testing, medical, legal, accounting, consulting, lecturing, translating, reviewing, painting, calligraphy, sculpture, film and television, audio-recordings, video-recordings, performances, performances, advertisements, exhibitions, technical services, referral services, brokering services, agency services, as well as other income derived from labor services. income.
(3) Income from remuneration for manuscripts refers to the income obtained by an individual for the publication and dissemination of his/her works in the form of books, newspapers and magazines.
(4) Royalty income refers to the income obtained by an individual by providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; the income obtained by providing the right to use copyrights does not include the income from manuscripts.
Baidu Encyclopedia - Individual Income Tax Law of the People's Republic of China*** and the State of China