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1. The income from royalties in personal income tax refers to the income obtained by individuals providing the right to use patents, trademarks, copyrights, non-patented technologies and other franchises;
2. The income from providing the right to use copyright does not include the income from remuneration.
3. Legal basis: Article 6 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China.
2. How long is the reporting period of individual income tax?
Time limit for self-declaration and tax payment
1. If the taxpayer's annual income is more than1.2000 yuan, it shall file a tax return with the competent tax authorities within 3 months after the end of the tax year.
2. Individual industrial and commercial households and some investors in sole proprietorship and partnership enterprises may pay business tax in advance on a monthly basis, and taxpayers shall declare and pay tax within 7 days after the end of each month.
3. Taxpayers who obtain the income from contracted operation or lease operation of enterprises and institutions at the end of the year shall file tax returns within 30 days from the date of obtaining the income.