According to the provisions of the individual income tax law, the income from remuneration for writing and services belongs to 1 1 individual income tax, and the income from remuneration for writing is not income from services, but personal income.
Personal income tax includes:
1, salary income. Wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment or employment obtained by individuals;
2. Income from labor remuneration. Income obtained by individuals from services such as design, decoration, installation, drawing, laboratory testing, testing and medical treatment;
3. Income from remuneration. Income obtained by individuals from publishing their works in the form of books and newspapers;
4. Royalty income. Income obtained by individuals from providing the right to use patents, copyrights, trademarks, non-patented technologies and other franchises.
To sum up, the income from remuneration refers to the income obtained by individuals because their works are published in books, newspapers and periodicals. The income from remuneration for writing is listed as a separate tax item, and the income from translation, manuscript review, painting and calligraphy that has not been published in books, newspapers and periodicals is listed as income from labor remuneration, mainly considering the particularity of publishing and publishing works.
Legal basis:
Article 11 of the Individual Income Tax Law
When individual residents obtain comprehensive income, they shall pay individual income tax on an annual basis; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If settlement is needed, it shall be settled within March 1 day to June 30th of the following year. The withholding measures shall be formulated by the competent tax authorities of the State Council.
Where individual residents provide withholding agents with special additional deduction information, the withholding agent shall deduct the withheld tax in accordance with the provisions when withholding monthly, and shall not refuse.
If a non-resident individual has a withholding agent for income from wages and salaries, remuneration for labor services, remuneration for manuscripts and royalties, the withholding agent shall withhold and pay the tax on a monthly basis or every time, without making final settlement.