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税务局开劳务费个税怎么交
释义
法律主观:
个人到税务局开劳务发票的,应当缴纳个人所得税。还应当缴纳个人所得税的项目有特许权使用费所得;利息、股息、红利所得;财产租赁所得;财产转让所得等。
法律客观:
《中华人民共和国个人所得税法》第二条
下列各项个人所得,应当缴纳个人所得税:
(一)工资、薪金所得;
(二)劳务报酬所得;
(三)稿酬所得;
(四)特许权使用费所得;
(五)经营所得;
(六)利息、股息、红利所得;
(七)财产租赁所得;
(八)财产转让所得;
(九)偶然所得。
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更新时间:2025/10/28 2:27:40