Labor remuneration refers to the income obtained through labor. Labor remuneration, the basic standard to distinguish income from wages and salary income is whether there is a relationship between employment and being employed. The income from remuneration for labor services is the remuneration obtained by an individual who independently engages in a certain skill and provides a certain service, and has nothing to do with the unit that paid the remuneration. Income from wages and salaries is an individual's dependent labor, and he receives remuneration from his unit. He has an employment and employment relationship with the unit that pays the remuneration. The remuneration refers to the remuneration paid to the author after the publication of the work, and refers to the remuneration paid to the author by the publishing agency after the publication of the work. Copyright is an important economic right of the author, a material reward for the author's creative work, and an important economic right enjoyed by the copyright owner, and no one can arbitrarily deprive it. The current salary system in China is the basic salary plus seal salary system. Copyright (copyright) income refers to the property income that the author's work is used by others and enjoys material benefits. Copyright can obtain economic benefits in the following ways (reproduction, translation, adaptation, performance, broadcasting, exhibition, shooting, television or recording, etc.). ): 1, taxable amount of salary income = (monthly income-3,500 yuan or 4,800 yuan) × applicable tax rate-quick deduction. Note: The one-time bonus that employees receive each year should be calculated separately. Other bonuses will be combined with the personal salary and salary income of the month to calculate and receive personal income. 2. Taxable amount of income from production and operation of individual industrial and commercial households = (total annual income-costs, expenses and losses) × applicable tax rate-quick deduction Note: advertising fees and business promotion fees shall not exceed 15% of sales income. 3. Taxable amount of contracted and leased business income of enterprises and institutions = (total annual income in tax year-3,500 yuan × 1 February) income from labor remuneration (1) Taxable amount of each income less than 4,000 yuan = (800 yuan of each income) × 20% (2) Taxable amount of each income exceeding 4,000 yuan = -20%) x applicable tax rate-quick deduction 5. (1) The taxable amount of the income from the remuneration is less than 4,000 yuan each time = (800 yuan each time) x 20% × (1-30%) (2) The taxable amount of more than 4,000 yuan each time = (1-).