How to pay the personal commission of 400 thousand

According to the provisions of the tax law, the pre-tax deduction ratio of general corporate commissions is 5% of income, and the deduction limit is 200,000 * 5% =10,000 yuan, while the commission incurred by Company A is 5,000 yuan, so Company A can deduct 5,000 yuan before enterprise income tax. Expense deduction: when paying taxes in advance, if the income from labor remuneration does not exceed 4,000 yuan each time, the expenses will be deducted according to 800 yuan; If the income is above 4,000 each time, the deduction fee shall be calculated as 20% of the income.

Second, analysis

According to relevant laws, the income from labor remuneration is subject to the proportional tax rate of 20%. If the one-time income from labor remuneration is abnormally high, it may be levied, and the specific measures shall be formulated by the State Council. Income from labor remuneration, royalties and property leasing, which does not exceed 4,000 yuan each time, will be reduced by 800 yuan; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.

Do I need to invoice my personal commission?

Individuals who provide labor services to the unit alone and want to provide invoices shall issue invoices to the competent local tax bureau, carry cash and pay taxes on the spot. Taxes include business tax, urban maintenance and construction tax, education surcharge and personal income tax. If an individual is employed by the company, as an employee of the company, he does not need to provide an invoice, but receives a monthly salary. Personal income tax is calculated according to the progressive tax rate of excess wage income, which can be withheld and paid to individuals by the company.