The income obtained by the author from auctioning the original or copy of his own written work manuscript.

1, personal income tax shall be calculated and paid according to the income from royalties for the income obtained by individuals from public auction (bidding) of their own original or photocopy of written works. 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 income from providing the right to use copyright does not include the income from remuneration. If the individual's income from each royalty does not exceed 4,000 yuan, the expenses of 800 yuan can be deducted; If the income exceeds 4,000 yuan each time, 20% of the expenses can be deducted, and the balance is taxable income. Royalty income is subject to the tax rate of 20%. The calculation formula is: personal income tax payable = taxable income ×20%. 2. The income from each auction is less than that from 800 yuan, and the total annual income exceeds 12W, and the tax payable is as follows: 800+ 120000*0.2 =24800 yuan. 3. In real life, this may happen. There is no doubt that the tax bureau has no reason to approve the taxable income monthly.