Legal analysis: the personal income tax rate is based on the personal income tax law: the applicable tax rate of individual income tax of self-employed households is divided into five levels, specifically, the tax rate of taxable income does not exceed 1.5 million yuan is 5%, the quick deduction tax rate is 0 to 1.5 million yuan but not more than 30,000 yuan is 10%, and the quick deduction is 75438+00. The tax rate for quick deduction of over 60,000 yuan but not more than 100000 yuan is 30%, and the tax rate for quick deduction of over 100000 yuan and 9750 is 35%, 14750. Scope of individual tax collection. Income from wages and salaries. Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment. That is to say, as long as the income obtained by an individual is related to his position and employment, regardless of the capital expenditure channel of his unit or in the form of cash, physical objects and securities. , are the tax targets of wages and salaries. Income from labor remuneration. Income from remuneration for labor services refers to income obtained by individuals engaged in activities such as design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertisement, exhibition, technical service, introduction service, economic service and agency service.

Income from remuneration for manuscripts. The income from remuneration for writing refers to the income obtained by individuals from publishing their works in the form of books and newspapers. The "works" mentioned here refer to works that can be published in books, newspapers and periodicals, including Chinese and foreign characters, pictures, music scores, etc. , including their own works and translated works. Individuals who receive remuneration for works behind them shall be taxed according to the items contained in the remuneration. Royalty income. Income from royalties refers to the income obtained by individuals from providing the right to use patents, copyrights, trademarks, non-patented technologies and other franchises. The income from providing the right to use copyright does not include the income from remuneration. The income from the public auction (bidding) of the original or copy of the author's own written work shall be taxed according to the royalty. For the behavior of self-employed, it is obviously necessary to levy different standards of personal income tax according to the actual income. Individuals should declare individual taxes to the tax authorities within the specified time. If it is not declared in time, it may involve serious illegal acts and need to be investigated for relevant legal responsibilities.

Legal basis: Article 3 of the Individual Income Tax Law of People's Republic of China (PRC), the tax rate of individual income tax:

(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);

(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);

(3) Income from interest, dividends and bonuses, and income from property leasing.