What tax does an individual need to pay when transferring copyright?

Personal income tax is levied on copyright transfer. According to the relevant laws and regulations, the scope of personal income stipulated in the individual income tax law includes the relevant remuneration obtained by individuals for providing the right to use patents, trademarks, copyrights, non-patented technologies and other franchises.

legal ground

Article 3 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China

Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the following income, regardless of whether the place of payment is within the territory of China, comes from China:

(3) Income from licensing various franchises for use in China.

Article 6

Personal income range stipulated in the individual income tax law:

(4) Income from royalties refers to income obtained by individuals from providing patents, trademarks, copyrights, the right to use non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration.