What is the tax rate for copyright transfer?

1. What is the tax rate for copyright transfer? (1) If an individual transfers copyright, according to the relevant regulations: 1, income from labor remuneration, royalties and property lease, if the income does not exceed 4,000 yuan each time, the 800 yuan fee 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%. 2. The income from the transfer of copyright use rights is included in other business income, the corresponding expenses are included in other business costs, and the 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. So different situations have different tax amounts. If an individual transfers copyright, the tax payment fee will be 800 when the income does not exceed 4,000 yuan each time. If it exceeds 4,000 yuan, 20% of the expenses will be deducted; The income from property transfer has different basis in different situations, depending on the situation. The tax rate for general enterprises to pay VAT is 1 1%, which is about 3% in a small scale. The question about the tax rate of copyright transfer is answered here.