The income from providing the right to use copyright includes two kinds of income, among which the income from royalties is not taxed according to royalties, but is taxed according to royalties.
Remuneration income:
(1) range:
The income from remuneration for writing refers to the income obtained by individuals from publishing their works in books, newspapers and periodicals.
Including the posthumous remuneration received by the author's heirs after his death.
(2) Nature: the income from remuneration for writing has the nature of remuneration for writing and labor.
(3) Taxation on the income of employees of newspapers, magazines and publishing units who publish works and books in their own publications.
1. The income obtained by journalists, editors and other professionals who hold positions or are employed in newspapers and magazines of their own units from publishing their works in newspapers and magazines belongs to the income obtained from their positions and employment. Their salary income of the current month shall be combined and personal income tax shall be levied according to the "salary income" item.
In addition to the above-mentioned professionals, personal income tax shall also be levied on the income obtained by other personnel from publishing works in newspapers and periodicals of their own units.
2. For works written, edited and translated by professional authors of publishing houses, the remuneration income obtained by publishing houses in the form of books shall be calculated and paid according to the item of "remuneration income".
Royalty income:
(1) range
Income from royalties refers to the income obtained by individuals from providing patent rights, trademark rights, copyrights, non-patent rights and other franchise rights.
(2) According to the provisions of the tax law, the income from providing the right to use copyright does not include the income from remuneration. The income obtained by the author from public auction (bidding) of the original or copy of his own written work belongs to the income from providing copyright, and personal income tax shall be levied according to the items obtained from royalties.
The economic compensation income of the individual who has obtained the concession shall pay personal income tax according to the tax item of "income from royalties", which shall be withheld and remitted by the unit or individual who paid the compensation.
(3) From May 1 2002, it is no longer necessary to distinguish whether the remuneration obtained by a screenwriter from a TV drama production unit is his employer, and personal income tax will be levied uniformly according to the items obtained from the remuneration. Where other relevant laws and regulations are inconsistent with these Provisions, these Provisions shall prevail.