Individual income tax on bid evaluation expert fees

National project review expert labor fee standards.

The highest standard for payment of labor fees for external experts is, in principle, 5,000 yuan per person per day for academicians on the first day, and 3,000 yuan per person per day after the second day. For senior professional titles, the fee is 3,000 yuan per person per day on the first day, and 2,000 yuan per person per day after the second day. For associate senior and below professional titles, the fee is 2,000 yuan/person.day on the first day, and 1,000 yuan/person.day after the second day.

The highest standard for payment of internal expert labor fees is, in principle, 3,000 yuan/person/day for academicians on the first day, and 2,000 yuan/person/day after the second day. For full-level professional titles, the fee is 2,000 yuan per person per day on the first day, and 1,000 yuan per person per day after the second day. For associate senior and below professional titles, the fee is 1,000 yuan/person.day on the first day, and 800 yuan/person.day after the second day.

How to record expert review fees:

1. The experts are non-employees of the unit, and the expert review fees issued are temporary labor remuneration and should be included in "Employee Compensation Payable - Labor Fees" Accounts should be accounted for, and personal income tax should be withheld and paid. In addition, invoices for labor fees should be issued and recorded according to the invoices.

2. If the expert is an employee of the unit, then the payment of expert review fees should be regarded as the payment of employee wages and included in the "Employee Salaries Payable - Wages Payable" accounting account for accounting.

Legal basis:

"Regulations on the Administration of the Payment of Standard Assessment Fees"

Article 3

The school or relevant departments and units of the school For the above types of expert lectures and project reviews organized by the organization, lecture fees or project review fees (including various consulting fees, demonstration fees, appraisal fees, etc.) can be paid to invited experts inside and outside the school according to regulations. Article 4 The payment standards for external expert lectures and project review fees are as follows.

(1) Tuition payment standards for expert lectures (after tax):

1. The maximum amount for professionals with associate senior technical titles shall not exceed 1,000 yuan per half-day;

2. For professionals with senior technical titles, the maximum fee per half-day shall not exceed 2,000 yuan;

3. For academicians and nationally renowned experts, the maximum fee per half-day shall not exceed 3,000 yuan. The lectures given by other personnel shall be carried out in accordance with the above standards.

(2) Please see attachment

1 for the payment standards of evaluation fees for various projects (after tax). Article 5 Lecture and project review fees for school personnel shall be paid at 50% of the standard for the same level.

Article 6 In addition to the regular work of the school such as professional title review, scientific research project review and final acceptance review, student defense and dissertation review, other types of expert lectures or reviews are subject to a record-keeping and approval system, which is controlled by the sponsoring department Fill out the "Application Form for Registration of Various Expert Lectures and Project Reviews" (hereinafter referred to as the "Application Form", see the attachment

After filing, submit it to the relevant functional departments for filing, and submit it to the school leaders in charge for approval. The specific filing departments are as follows: < /p>

(1) Teaching experts’ lectures or evaluations shall be filed with functional departments such as the Academic Affairs Office or the Graduate School;

(2) Academic experts’ lectures or evaluations shall be filed with functional departments such as the Scientific Research Office;

(3) Other lectures, lectures or reviews such as situation policies should be filed with the Propaganda Department or other relevant functional departments;

(4) Student science and technology competitions, etc. should be reported to the Youth League Committee or other relevant functional departments Filing: Various expert lectures or reviews organized by relevant departments and units of the Tai'an and Jinan campuses must be filed with the relevant campus departments according to the above filing procedures, and reported to the campus leader in charge or the campus leader in charge for approval that requires filing approval but has not been filed. , no lecture fees or review fees will be paid. Article 7. Lecture fees and project review fees for experts inside and outside the school shall be disbursed strictly according to the budget channels, and the purpose of funds shall not be changed. Article 8 Lecture fees and review fees for experts inside and outside the school shall not be changed. The evaluation fees for the category projects are based on the school's unified "labor fee (remuneration, bonus, in-kind) payment schedule". The school staff are all paid through bank cards along with their wages, and off-campus staff are generally paid through bank cards.