The specific situation is analyzed as follows:
1, where the income from labor remuneration, royalties and property lease does not exceed 4,000 yuan each time, 800 yuan shall be deducted; 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.
Copyright Law of People's Republic of China (PRC) Article 2 Works of China citizens, legal persons or other organizations, whether published or not, shall enjoy copyright in accordance with this Law.
The copyright enjoyed by the works of foreigners and stateless persons in accordance with the agreement signed between the country to which the author belongs or the country of habitual residence and China or the international treaties to which * * * is a party shall be protected by this Law.
Works of foreigners and stateless persons first published in China shall enjoy copyright in accordance with this Law.
The works of authors and stateless persons from countries that have not signed agreements with China or participated in international treaties are first published in the member countries of international treaties to which China is a party, or published in both member countries and non-member countries at the same time, and are protected by this Law. Article 4 Works whose publication and dissemination are prohibited according to law shall not be protected by this Law.
The exercise of copyright by copyright owners shall not violate the Constitution and laws, and shall not harm the public interests. Article 8 Copyright owners and copyright-related rights holders may authorize copyright collective management organizations to exercise copyright or copyright-related rights. After being authorized, the copyright collective management organization may claim rights for copyright owners and copyright-related rights holders in its own name, and may participate in litigation and arbitration activities involving copyright or copyright-related rights as a party.
Copyright collective management organizations are non-profit-making organizations, and their establishment methods, rights and obligations, collection and distribution of copyright licensing fees, and supervision and management shall be stipulated separately by the State Council.