What is author s remuneration? How to calculate the income from author s remuneration

The income from author's remuneration includes the income obtained from the publication and publication of Chinese and foreign characters, music scores, etc. in the form of books and newspapers.

Individuals who obtain remuneration for posthumous works shall be taxed according to the items of remuneration from author's remuneration. The income from author's remuneration is independently classified as a taxable item, and the income from translation, review, calligraphy and painting that is not published or published in the form of books and newspapers is classified as labor remuneration, mainly considering the particularity of the published and published works.

1. According to Article 2 of the "Decision on Amending the Individual Income Tax Law of the People's Republic of China" (Order No. 48 of the President of the People's Republic of China), "the following personal income shall be subject to individual income tax:

5. Income from author's remuneration; ”

2. According to the fifth paragraph of Article 8 of the "Decision on Amending the Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China" (Order No. 600 of the People's Republic of China), "the income from author's remuneration refers to the income obtained by individuals from the publication and publication of their works in the form of books and newspapers. ”

51 tax Q&A appletsThe following is provided for you:

Author's remuneration refers to the income obtained by individuals from the publication and publication of their works in the form of books and newspapers.

The "work" here refers to Chinese and foreign characters, **, musical scores, etcWorks that can be published or published in the form of books and newspapers；"Personal works" include personal works, translated works, etc.

Individuals who obtain remuneration for posthumous works shall be taxed according to the items of remuneration from author's remuneration. It should be noted that author's remuneration income is a kind of individual income tax, and it must be taxed according to comprehensive income.

It is calculated as follows:

Taxable income = monthly income - 5,000 yuan (tax threshold) - special deductions (three insurances and one housing fund, etc.) - special additional deductions - other deductions determined according to law. Individual income tax payable = taxable income * corresponding tax rate - corresponding quick deduction.

For example, if the writer Mr. Wang's remuneration this month is 2000000 yuan, and the deductions are 3000 yuan, then his taxable income = 20000-3000-5000 = 12000, the corresponding tax rate is 10%, the quick deduction is 210 yuan, and the individual income tax payable = 12000 * 10% - 210 = 990 yuan.

Due to the implementation of the source tax system in China, the issuer of the author's remuneration is generally withheld and paid, so the after-tax remuneration is generally paid.

There is a noteworthy point here: due to the instability of author's remuneration income, if you pay individual income tax this month, but the overall annual tax is less than the threshold of 5000 * 12 = 60,000 yuan, or the withholding and prepayment is less than the actual deduction, it will involve final settlement. This is also something that is currently being carried out, and some writers and writers with high incomes need to make final settlements, so as not to make up the money that should be refunded and the money that should be made up.

It is calculated as follows:

1) If the income does not exceed 4,000 yuan each time: tax payable = (800 yuan per income) 20% (1 30%)

2) If the income slips more than 4,000 yuan each time: tax payable = income amount (1 20%) 20% (1 30%)

The income from author's remuneration shall be the taxable income after deducting the prescribed expenses from the fixed amount or rate of each income, and the income shall not exceed 4,000 yuan each time, and the fixed amount shall deduct the expenses of 800 yuan; If the income is more than 4,000 yuan each time, 20% of the expenses will be deducted at a fixed rate. The proportional tax rate of 20% is applied, and the corresponding tax amount is reduced by 30% according to the regulations, so the effective tax rate is.

The income earned each time is determined as follows:

1. Every time an individual publishes the same work (literary works, calligraphy and painting works, photographic works and other works) in the form of books, newspapers and periodicals, regardless of whether the publisher pays the remuneration in advance or in installments, or pays the remuneration after printing the work, the income from the remuneration shall be combined and levied on a one-time basis. If the same work is published, published or republished (revised) in two or more places, the income obtained from each of them or the income from republication (revision) can be calculated and levied on the income of two or more installments (two or more) of income.

2. If an individual's work is published in newspapers and periodicals, all the remuneration income obtained by him or her due to the newspaper shall be combined as a one-time service, and the individual income tax shall be calculated and levied in accordance with the provisions of the tax law. If the author is paid for publishing a book after **, or the income from the author's remuneration is obtained after the book is published first, it shall be regarded as the remuneration for republishing the book and shall be subject to individual income tax in stages.

3. After the death of the author, the individual who obtains the remuneration for his posthumous works shall be subject to individual income tax according to the income from the remuneration.

Legal basis

Measures for the Payment of Remuneration for the Use of Written Works".

Article 1: These Measures are formulated on the basis of the "Copyright Law of the People's Republic of China" and relevant administrative regulations, so as to protect the copyright of copyright holders of literary works, regulate the use of literary works, and promote the creation and dissemination of literary works.

Article 2: Except as otherwise provided by laws and administrative regulations, the payment of remuneration for the use of literary works shall be agreed upon by the parties; Where the parties have no agreement or the agreement is unclear, these Measures shall apply.

The remuneration income is the income obtained by the individual each time the registration is changed, and the balance after deducting the prescribed expenses from the fixed amount or rate is the taxable income, and the income does not exceed 4,000 yuan each time, and the fixed amount deducts the expenses of 800 yuan; If the income is more than 4,000 yuan each time, 20% of the expenses will be deducted at a fixed rate. The proportional tax rate of 20% is applied, and the corresponding tax amount is reduced by 30% according to the regulations, so the effective tax rate is 14%, and the calculation formula is: (1) each income does not exceed 4,000 yuan

Tax payable = (800 per income) 20% (1 30%); 2) If the income is more than 4,000 yuan per receipt: tax payable = income (1 20%) and 20% (1 30%).

Legal basis] Article 6 of the Individual Income Tax Law of the People's Republic of China.

Calculation of taxable income: 1. Income from wages and salaries shall be the balance of the monthly income after deducting expenses of 3,500 yuan. 2. The income from production and operation of individual industrial and commercial households shall be the taxable income after deducting costs, expenses and losses from the total income of each tax year.

3. The income from contracted or leased operations of enterprises and institutions shall be the taxable income based on the total income of each tax year, after deducting the necessary expenses. 4. Where the income from remuneration for labor services, author's remuneration, royalties, or property leasing does not exceed 4,000 yuan each time, the expenses shall be deducted from 800 yuan; If the amount is more than 4,000 yuan, 20 percent of the expenses shall be deducted, and the balance shall be the taxable income. 5. The income from the transfer of property shall be the taxable income after deducting the original value of the property and reasonable expenses from the income from the transfer of property.

6. Income from interest, dividends, bonuses, incidental income and other income shall be taxable income based on the amount of each income. The part of the income donated by individuals to education and other public welfare undertakings shall be deducted from the taxable income in accordance with the relevant regulations. For taxpayers who do not have a domicile in China but obtain income from wages and salaries in China and taxpayers who have a domicile in China and obtain income from wages and salaries outside China, additional deduction expenses can be determined according to their average income level, living standard and exchange rate changes, and the scope and standard of application of additional deduction expenses shall be specified by ***.

If you still have questions about this issue, it is recommended that you organize the relevant information and communicate with a professional in detail.

Legal Analysis: Author's remuneration refers to the income obtained by individuals from the publication and publication of their works in the form of books and newspapers. The income from author's remuneration is independently classified as a taxable item, and the income from translation, review, calligraphy and painting that is not published or published in the form of books and newspapers is classified as "income from labor remuneration", mainly considering the particularity of the published and published works.

The "works" mentioned here refer to works that can be published and published in the form of books, newspapers and periodicals, including Chinese and foreign characters, **, musical scores, etc.; "Personal works" include personal works, translated works, etc. Individuals who obtain remuneration for posthumous works shall be taxed according to the items of remuneration from author's remuneration. The income from author's remuneration shall be the taxable income after deducting the prescribed expenses from the fixed amount or rate of each income, and the income shall not exceed 4,000 yuan each time, and the fixed amount shall deduct the expenses of 800 yuan; If the income is more than 4,000 yuan each time, 20% of the expenses will be deducted at a fixed rate.

The proportional tax rate of 20% is applied, and the corresponding tax amount is reduced by 30% according to the regulations, so the effective tax rate is, and the calculation formula is:

1) If the income does not exceed 4,000 yuan each time: tax payable = (800 yuan per income) 20% (1 30%)

2) Each income is more than 4,000 yuan: tax payable = income amount (1 20%) 20% (1 30%)

Legal basis: Individual Income Tax Law of the People's Republic of China

Article 2 Individual income tax shall be paid on the following personal income:

1) Income from wages and salaries;

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Income from royalties;

5) Business income;

6) Income from interest, dividends and bonuses;

7) Income from property lease;

8) Income from the transfer of property;

9) Accidental income of skin friends.

Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

Article 8 Under any of the following circumstances, the tax authorities shall have the right to make tax adjustments in accordance with reasonable methods:

1) The business dealings between an individual and its related parties do not comply with the arm's length principle and reduce the tax payable by the individual or its related party without justifiable reasons;

2) Enterprises established in countries (regions) where the actual tax burden is obviously low and the actual tax burden is obviously low, and there is no reasonable need for business operation, and the profits that should be attributable to the resident individuals are not distributed or reduced;

3) Individuals who carry out other arrangements that do not have a reasonable commercial purpose and obtain improper tax benefits.

If the tax authorities make tax adjustments in accordance with the provisions of the preceding paragraph and need to make additional taxes, they shall make up the taxes and charge additional interest in accordance with the law.

The income from author's remuneration includes the income obtained by publishing and publishing Chinese and foreign characters, music scores, etc. in the form of books and newspapers. Chong Zheng Ridge

Individuals who obtain remuneration for posthumous works shall be taxed according to the items of remuneration from author's remuneration. The income from author's remuneration is independently classified as a taxable item, and the income from translation, review, calligraphy and painting that is not published or published in the form of books and newspapers and periodicals is classified as income from labor remuneration, mainly considering the particularity of publishing and publishing works.