Auction of other people's works comes from property transfer-no, auction of other people's works is taxed according to the income from royalties. Personal transfer of copyright is not within the scope of business tax collection, but personal income tax is required.
I. Royalty income
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.
Patent right is the exclusive right granted by the state patent authority to the patent applicant or his successor to exploit his invention and creation within a certain period of time. For patent rights, many countries will only provide them for others to use. The income obtained is included in the royalty, while the income from the transfer of patent rights is listed as the tax object of capital gains tax. There is no capital gains tax in China, so the income from providing or transferring patent rights to individuals is included in the income from royalties and personal income tax is levied.
Trademark right refers to the exclusive right to use a trademark enjoyed by a trademark registrant. Copyright, that is, copyright, is the author's exclusive right to literary, artistic and scientific works according to law. Individuals who provide or transfer trademark rights, copyrights, know-how or know-how shall pay personal income tax according to law.
Second, levy business tax.
Business tax should be levied on royalties obtained by individuals, and the business tax levied at 5% can be deducted before personal income tax.
Tax exemption regulations:
(1) Individual transfer of copyright shall be exempted from business tax.
(2) Income from technology transfer shall be exempted from business tax.
In order to support technological innovation and the development of high-tech enterprises, from June 1 99965438+1October1,the income of units and individuals (including foreign-invested enterprises, foreign-invested R&D centers and foreign individuals of foreign enterprises) engaged in technology transfer and technology development business and related technical consulting and technical service business shall be exempted from business tax. In addition to these tax exemptions, there are also tax exemptions for individuals whose taxable income has not reached the threshold.
The so-called technology transfer refers to the behavior that the transferor transfers the ownership of patented technology and non-patented technology to others with compensation; Technology development refers to the behavior of developers who accept the entrustment of others to research and develop new technologies, new products, new processes or new materials and their systems; Technical consultation refers to providing feasibility study, technical forecast, special technical investigation, analysis and evaluation report, etc. For specific technical projects; Technical consultation and technical service business related to technology transfer and technology development refers to the technical consultation and technical service business provided by the transferor (the trustee) to help the transferee (or the entrusting party) master the transferred (or entrusted) technology according to the technology transfer or technology development contract. And the price of this part of technical consultation and service is reflected in the same invoice as the price of technology transfer (or development).
Providing existing technology or development results with drawings and materials. Because all the price and extra-price expenses obtained by the carrier can be exempted from business tax; If samples, prototypes, equipment and other goods are used as carriers to provide existing technology or development results, the business tax can be exempted for the parts other than the goods, and value-added tax can be levied according to regulations; When providing biotechnology, the female parents of microbial strains and new varieties of animals and plants are provided, and all the income of these female parents, including the sample value, can be exempted from business tax, but the female parents of microbial strains and new varieties of animals and plants sold in batches are subject to value-added tax. 、
Three. Calculation of taxable income
After deducting business tax from royalties, if the income does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.
Four. Calculation of Taxable Amount of Royalty Income
The formula for calculating the taxable amount of royalties is:
(a) each income of less than 4000 yuan:
Taxable amount = taxable income × applicable tax rate = (income per time —800 )× 20%.
(two) each income of more than 4000 yuan:
Taxable amount = taxable income x applicable tax rate = each income x (1-20%) x 20%
Verb (abbreviation for verb) every income recognition
Income from royalties is income from a one-time transfer of the right to use. A taxpayer may not only have a franchise, but also the right to use each franchise may be provided to others more than once. Therefore, the definition of "sub-royalty" obviously means that the income obtained from each transfer of the right to use is once. If the income from the transfer is paid in installments, it should be accumulated into one income and personal income tax should be levied.