欢迎扫描下方二维码关注： 自然人 在设计创作、咨询服务等活动中取得的劳务报酬所得，需要缴纳 个人所得税 吗？由谁进行缴纳？税款如何计算？今天，一起来学习 吧！ 一、什么是劳务报酬所得 劳务报酬所得，是指个人从事劳务取得的所得 ，包括从事设计、装潢、安装、制图、化验、测试、医疗、法律、会计、咨询、讲学、翻 译、审稿、书画、雕刻、影视、录音、录像、演出、表演、广告、展览、技术服务、介绍服务、经纪服务、代办服务以及其他劳务取得的所得。 核心特征： 个人与服务接受方不存在雇佣关系，属于 "独立劳务" 范畴。 每次收入 4000元以上 的，减除费用按 20% 计算， 收入额=收入×(1-20%) 。 应纳税额计算：以每次收入额为预扣预缴应纳税所得额，按照个人所得税预扣率表计算应预扣预缴税额。 个人所得税预扣率表 （居民个人劳务报酬所得预扣预缴适用） | 级数 | 预扣预缴应纳税所得额 | 预扣率(%) | 速算扣除数 | | --- | --- | --- | --- | | | 不超过 20000 元的 | 20 | 0 | | 2 | 超过 20000 元至 50000 元的部分 | 30 | 2000 | | 3 ...

Group 1 - The article discusses the scope of agricultural products and the applicable VAT rate of 9% for various primary products from agriculture, forestry, animal husbandry, and aquaculture [2] - Common misconceptions are addressed, clarifying that some processed products still qualify as agricultural products, such as dumpling skins and dehydrated vegetables, which are subject to the 9% VAT rate [2] - Specific examples of agricultural products include fresh tea leaves, processed medicinal plants, and certain types of tobacco leaves, all of which fall under the 9% VAT category [2] Group 2 - Goods that do not qualify as agricultural products, such as refined tea, canned vegetables, and traditional Chinese medicine, are subject to a higher VAT rate of 13% [4] - The article outlines several VAT exemption policies for agricultural producers, including sales of self-produced agricultural products and certain sales by agricultural cooperatives [5] - Additional exemptions apply to specific sales of vegetables and live meat products by wholesalers and retailers, as well as sales of certain tea products by designated producers [5]

Taxation on Agricultural Products - Various medicinal plants and their processed forms are classified under agricultural products for taxation purposes [3] - Natural rubber is categorized as a type of natural resin and is also considered an agricultural product [3] VAT Rates and Exemptions - Agricultural products not listed in the specified categories are subject to a general VAT rate of 13% instead of the agricultural product rate of 9% [3] - Specific food items such as frozen foods, canned vegetables, and various processed meat products are included in the general VAT category [3] Exemptions for Agricultural Producers - Agricultural producers selling their own products are exempt from VAT [3] - Farmers' cooperatives selling products from their members are also exempt [3] - Seed production enterprises under specific operational models are eligible for tax exemptions [3]

Group 1 - The article discusses the value-added tax (VAT) policies related to agricultural products, emphasizing their importance for farmers and the agricultural industry [1][4] - It highlights the potential benefits of these policies in enhancing the profitability of agricultural products and supporting farmers' income [1][6] - The article aims to educate readers about the relevant tax regulations and their implications for the agricultural sector [1][4]