2。 The income from each auction is less than that from 800 yuan, and the total annual income exceeds 12W. The taxable amount is as follows: 800+ 120000*0.2 =24800 yuan.
1。 Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons (residents and non-residents) in the process of personal income tax collection and management. Britain is the first country to collect personal income tax. 1799, Britain began to try to collect personal income tax at different tax rates, and it became a fixed tax in Britain until 1874. Taxpayers of individual income tax include resident taxpayers and non-resident taxpayer. Resident taxpayers have the obligation to pay taxes in an all-round way, and must pay individual income tax on all their income inside and outside China; Non-resident taxpayer only pays individual income tax on its income derived from China. Personal income tax is an income tax levied by the state on the income of its own citizens, individuals living in its own territory and overseas individuals from its own country. In some countries, personal income tax is the main tax, which accounts for a large proportion of fiscal revenue and has a great impact on the economy. From 20 11September1day, Chinese mainland's tax exemption will be adjusted to 3500 yuan.
2。 Income from royalties refers to the income obtained by individuals from providing the right to use patents, trademarks, copyrights, non-patented technologies and other franchises. The author's public auction of the original or copy of his own written work is a transfer of his own copyright and no longer owns the copyright of the work, so personal income tax is levied according to the income from the remuneration.