Remuneration refers to the royalties paid to the author after the work is published. It is the remuneration paid to the author by the publishing organization after the work is published. Remuneration is an important economic right of the author. It is a material compensation for the author's creative labor. It is an important economic right enjoyed by the copyright holder and cannot be deprived of it at will by anyone. The remuneration system currently implemented in our country is a basic remuneration plus remuneration for the number of printings.
Tax calculation method for income from author’s remuneration:
Except for the difference in tax rates, the tax calculation method for income from author’s remuneration is basically the same as that for income from services.
Step one: Calculate the taxable income
The income from author remuneration is based on the income obtained by the individual each time, and the balance after deducting prescribed expenses from a fixed amount or a fixed rate is the taxable income
p>(1) If each income does not exceed 4,000 yuan, a fixed deduction of 800 yuan should be made
Taxable income = each income - 800 yuan
( 2) If each income is more than 4,000 yuan:
Taxable income = each income × (1 - 20)
Step 2: Clarify the tax rate
A proportional tax rate of 20 is applied to author remuneration income, and the corresponding tax amount is reduced by 30% according to regulations, that is, the actual tax rate is 14, and the actual tax paid is 70% of the tax payable
Step 3: Calculate the tax payable Amount
Amount of tax payable = Amount of taxable income × applicable tax rate
Amount of actual tax paid = Amount of tax payable × (1-30)
In calculating royalties When paying personal income tax, it is difficult to determine each income. The so-called "income obtained each time" refers to the income obtained each time a publication or publication of a work is used to determine the taxable income." In real life, the forms of payment or acquisition of royalties are diverse and complex. In order to facilitate the reasonable determination of the tax burden on royalties under different forms, situations and conditions, the State Administration of Taxation has additional specific regulations.
(1) Every time an individual publishes or publishes the same work in the form of books, newspapers and periodicals, regardless of whether the publishing unit pays the royalties in advance or in installments, or pays the royalties after printing the work, it should be consolidated into one tax.
(2) Remuneration received from publishing, publishing or republishing the same work in two or more places can be taxed in installments on the income obtained in each place or on the republication income.
(3) If the same work of an individual is serialized in newspapers and periodicals, the income obtained from the serialization should be combined into one time. If a book is serialized and then published and royalties are obtained, or if a book is published first and then serialized and then royalties are obtained, the royalties shall be treated as reprints and the royalties shall be taxed in installments.
(4) After the author dies, the individuals who receive remuneration for his posthumous works will be taxed on the remuneration income.
Article 8 (6) of the "Individual Income Tax Law Implementation Regulations" stipulates that income from royalties refers to individuals providing patent rights, trademark rights, copyrights, non-patented technologies and other franchises. Income from the right to use. At the same time, the regulations also clearly stipulate that income from providing the right to use copyrights does not include income from royalties.
The income earned by journalists, editors and other professionals who work or are employed by newspapers, magazines and other units from publishing works in newspapers and magazines of their units shall be taxed individually according to the "wage and salary income" item. Income Tax.
Here we need to distinguish the difference between newspapers, magazines and publishing houses. The job of reporters and editors in newspapers and magazines is to write articles and publish their works in the newspapers and magazines of their units; while the job of editors in publishing houses is to publish other people’s works. Their works are compiled and proofread and then published in books and other forms. Their main job is not to write articles, so editing and publishing personal photography albums here is beyond their own scope of work, whether it is published in their own publishing house or in other publishing houses. Published by a publishing company, all remuneration received is from author remuneration.
The remuneration must be published in the form of newspapers, book manuscripts, etc. to obtain remuneration; professional painters provide painting income, and there is no relevant medium for publication here. It is just the painting service itself that obtains income, so it is labor remuneration. income.