What is the tax rate for an individual to open a labor fee invoice after the camp reform?

After the camp reform increase, the tax rate of individual open labor invoice is 3%.

Individual labor to the tax office to open the VAT invoice, in addition to paying VAT, more than the deductible amount of personal income tax, in addition to the additional tax.

Personal Income Tax Law provides that income from remuneration for labor, income from manuscripts, royalties, income from property leasing, each time the income is not more than 4,000 yuan, minus 800 yuan;

4,000 yuan or more, minus 20% of the expenses, the balance of the taxable income. Income from remuneration for labor services is subject to a proportional tax rate of 20%. A mark-up levy may be applied to income from remuneration for labor services where the income is abnormally high at one time.

Business tax and value-added tax (VAT) are the two main taxes in China. The rollout of business tax in the country has roughly gone through the following three stages.In 2011, approved by the State Council, the Ministry of Finance and the State Administration of Taxation (SAT) jointly issued a pilot program for the conversion of business tax into value-added tax (VAT). Starting from January 1, 2012, the pilot program of business tax to VAT was launched in Shanghai's transportation industry and some modern service industries.

Since August 1, 2012 until the end of the year, the State Council will expand the pilot program of business tax to 8 provinces and cities; on August 1, 2013, the scope of "business tax" has been extended to the whole country on a trial basis, and the broadcasting and filming service industry will be included in the scope of the pilot program; since January 1, 2014, the railroad transportation and postal services will be included in the pilot program for the change of VAT, so this is the first time that the pilot program for the change of VAT will be launched in Shanghai. The State Council executive meeting held on March 18, 2016 decided that since May 1, 2016, China will comprehensively push forward the pilot of business tax, and will include the construction industry, real estate industry, financial industry, and living service industry in the pilot of business tax, so that the business tax will be withdrawn from the stage of history, and the value-added tax (VAT) system will be more standardized. more standardized. This is another profound change in the fiscal and taxation system since the 1994 tax system reform.

By the end of 2015, the camp conversion had achieved a cumulative tax reduction of 641.2 billion yuan

In 2016, China's first microfilm to publicize the camp conversion policy, Old King's Camp Conversion, was supervised and produced by the Mianyang Microfilm Association