For intellectual property rights, in addition to bringing corresponding wealth to people, they also need to pay corresponding taxes and fees. So for copyright in copyright, what does copyright tax mean and what is the basis? What are the standards for collecting copyright taxes, and how does the law stipulate this? Therefore, next I will introduce to you what copyright tax means, and I hope it can solve your corresponding questions.
1. What does copyright tax mean? In our usual sense, royalties actually include various remunerations obtained through written works. It is not only the text used in newspapers, books and periodicals, but also includes poetry, opera, film and television, radio, etc. Royalty is a form of payment from publishers to authors. There are some vague concepts here. Includes National Publishing Bureau documents. Since taxes can only be levied by state authorities, the correct name should be copyright fees.
2. How to calculate the tax payable on royalties? (1) Publishing: Royalty income is based on the individual’s income for each work, and the balance after deducting standard expenses from a fixed amount or a fixed rate is a taxable enterprise For the amount of income, if each economic income does not exceed 4,000 yuan, a fixed amount of 800 yuan in costs will be deducted; 20% of the cost will be deducted at a fixed interest rate for each time the income exceeds 4,000 yuan. The calculation formula of the 20% rate rate according to the 30% reduction in tax liability is: 1. Each income does not exceed 4,000 yuan: payable = (amount of income per -800) × 20% × (1-30% ) 2. Each time the economic income is more than 4,000 yuan: the amount of corporate tax payable = each sales income × (1-20%) × 20% × (1-30%) (2) Reprint: Example: Someone is When an online novel is published, a manuscript fee of 20,000 yuan can be obtained. Later, it can be obtained or printed and a manuscript fee of 10,000 yuan can be obtained. The first personal income tax: 20000×(1-20%)×20%×(1-30%)=2240 (yuan) The second time to pay corporate personal income tax: (200010000)×(1-20% ) x 20% For works (textual works, calligraphy, paintings, photography, etc.), regardless of whether the publishing unit pays in advance or pays royalties for writing or imprinting work and then pays patent fees, we must consolidate our income to calculate personal income tax; (2) Published in Where two or more places obtain income or license the same work, the income, or income may be reprinted multiple times in the entire income tax calculation made in the second edition. (3) If an individual's same design work is serialized in newspapers and periodicals, all the royalties received from the serialization should be combined into one lump sum, and the corporate personal income tax shall be calculated and levied in accordance with the relevant provisions of the tax law. Any income earned from publishing a book after its online serialization time, or earning income from publishing a book first and then serializing it, shall be treated as reprinting and levied in installments or as personal income tax. (4) After the death of the author, the posthumous royalties obtained by the individual shall be based on the personal income tax income of the royalties. To sum up, according to the relevant provisions of the law, copyright tax is royalties in our usual sense, and actually includes various remunerations obtained through written works. It is not only the text used in newspapers, books and periodicals, but also includes poetry, opera, film and television, radio, etc. Royalties are a form of payment from publishers to authors. There are some vague concepts here. Includes National Publishing Bureau documents. Since taxes can only be levied by state authorities, the correct name should be copyright fees.