Legal analysis: the intermediary fee of 10 million belongs to a one-time labor income to income minus 20 percent of the cost of the balance for the amount of income, in accordance with 20 percent of the individual income tax, so you need to pay a million and six hundred thousand of personal tax. According to the "People's Republic of China *** and the State Individual Income Tax Law" provides that the calculation of taxable income: (a) the comprehensive income of resident individuals, to the income of each tax year after the deduction of 60,000 yuan expenses, special deductions, special additional deductions and other deductions determined in accordance with the law, the balance of the taxable income.
Legal basis: Article 6 of the Individual Income Tax Law of the People's Republic of China: (1) The comprehensive income of a resident individual shall be the taxable income of each taxable year after the deduction of 60,000 yuan of expenses, special deductions, special additional deductions and other deductions determined by law. (ii) Income from wages and salaries of non-resident individuals shall be taxable as the balance of monthly income less 5,000 yuan of expenses; income from remuneration for labor, remuneration for manuscripts and royalties shall be taxable as the amount of each income. (iii) Business income is the taxable income of the total income minus costs, expenses and losses for each taxable year. (iv) Income from property leasing is reduced by RMB 800 if the income does not exceed RMB 4,000 at one time; if it exceeds RMB 4,000, it is reduced by 20% of the expenses, and the balance is the taxable income. (v) Income from property transfer, the balance of the income from property transfer less the original value of the property and reasonable expenses shall be the taxable income. (vi) Income from interest, dividends, bonus and contingent income shall be the taxable income of each item. Income from remuneration for labor, remuneration for manuscripts, and royalties shall be the balance of income after deducting 20% of expenses. Remuneration income is reduced by half seventy percent.
Individuals who donate their income to education, poverty alleviation, poverty alleviation and other public welfare charitable undertakings may deduct from their taxable income a portion of the taxable income that does not exceed 30% of the taxable income declared by the taxpayer; the State Council stipulates that donations to public welfare charitable undertakings should be deducted before tax, subject to its provisions. The first paragraph of this article, the first paragraph of the special deductions, including the residents of the individual in accordance with the scope and standard of the state to pay the basic pension insurance, basic medical insurance, unemployment insurance and other social insurance premiums and housing provident fund special additional deductions, including children's education, continuing education, medical treatment for serious illnesses, interest on housing loans or housing rents, and support for the elderly and other expenditures.