Royalty tax should be applied to both script royalties and script remuneration, not the income from remuneration.
According to the implementation regulations of the individual income tax law, the income from remuneration for writing refers to the income obtained by individuals because their works are published in books and newspapers.
Income from royalties refers to the income obtained by individuals from providing patents, trademarks, copyrights, non-patented technologies and other franchises.
If the royalty income does not exceed 4,000 yuan each time, 800 yuan will be deducted; If the income exceeds 4,000 yuan each time, 20% of expenses will be deducted, and the balance will be taxable income. Royalty income is subject to a proportional tax rate of 20%. You should pay personal income tax10× (1-20% )× 20% =1.6 (ten thousand yuan) on the script royalty income of100000 yuan.
To put it simply, the tax rate is 16%, which is more than the tax rate of remuneration for writing 1 1.6%. However, if the amount exceeds 63,000/month, it is far lower than the cumulative tax rate of remuneration for labor services, and the highest tax rate can exceed 25%.