What are the tax rates for 20 19 copyright transfer?

Whether an enterprise transfers copyright or an individual transfers copyright, as long as there is income, it is necessary to pay taxes. Of course, personal income tax and enterprise income tax are different, and the tax amount required under different circumstances is also different. Copyright transfer tax rate (1) If an individual transfers copyright, according to the relevant regulations: 1, if the income from labor remuneration, royalties and property lease does not exceed 4,000 yuan each time, the 800 yuan will be reduced; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. 2. For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer. 3. Royalty income refers to the income obtained by individuals from providing franchise rights such as patents, trademarks, copyrights and non-patented technologies; The income from providing the right to use copyright does not include the income from remuneration. 4. Income from property transfer refers to income obtained by individuals from transferring securities, stocks, buildings, land use rights, machinery and equipment, vehicles, ships and other property. Therefore, when an individual transfers copyright, he shall calculate and pay personal income tax according to the income from royalties and the applicable tax rate. (2) Enterprises generally transfer copyright in accordance with the following provisions: 1. Value-added tax is levied on the transferred copyright use right according to the tax item of selling intangible assets, and the tax rate is11%; The collection rate of small-scale taxpayers is 3%. Income from the transfer of copyright use rights is included in other business income, corresponding expenses are included in other business costs, and corresponding taxes are included in taxes and additional subjects. The income formed shall be paid enterprise income tax together with the taxable income in the current period.