How to pay taxes on manuscript fees? Do I have to pay taxes on manuscript fees?

Question 1: How to calculate the income of a single transaction? If the same copywriter ** sells a total of 100 copies at 20 yuan each, but it is removed from the shelves after selling 50 copies in May, June, July, and August, is the single income 2000 (tax) or 4 500 (not tax)?

Tax payable = (amount of income per time - 800) * 20% * (1-30%)

2. Each time the income is more than 4,000 yuan:

Tax payable = amount of income per time * (1-20%) * 20% * (1-30%)

Explanation: The applicable personal income tax rate for author's remuneration is 20%, which is currently levied minus 30%, and the effective tax rate is 14%.

When the remuneration of each income is less than 4,000 yuan, 800 yuan will be deducted, which means that 800 yuan is not taxed.

When the remuneration of each income is more than 4,000 yuan, 20% will be deducted, that is, 20% of it will not be taxed.

"Each time" refers to the same work published each time and each publication as once

1。A reprint of the same work is considered as another one.

2。For the same work, all the income of ** is regarded as one time.

3。If it is published first, or published first, it will be counted once for each of the first and the publication.

4。For the use of advance payment or installment payment, the same work is regarded as one time.

5。The additional remuneration of the work shall be incorporated into the original remuneration and shall be collected together.

Legal Analysis: Yes.

Generally speaking, the remuneration here refers to the remuneration paid to the author by the publisher after the publication of the work.

The essence of this is that the publisher buys the right to publish or distribute the author's work (such as an article). The Copyright Law stipulates that copyright includes: the right of publication, the right of authorship, the right of modification, the right to protect the integrity of the work, the right of reproduction, the right of distribution, the right of rental, the right of exhibition, and so on.

Therefore, author's remuneration is essentially a transfer of one or several rights in copyright, which is still essentially a transfer of copyright.

Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China The following individual income shall be subject to individual income tax:

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) Incidental gains.

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.

The steps for paying personal tax on manuscript fee income are as follows:

1. Log in to the "Electronic Tax Bureau for Natural Persons (Withholding End);

2. Select "Comprehensive Income Declaration";

3. Inquire about "Author's Remuneration Income" and click "Fill In";

4. Click "Add";

5. Enter the remuneration income and click "Save";

6. Click "Tax Calculation";

7. Finally, click "Send Declaration" and pay the individual income tax.

Individuals who have a domicile in China, or who have not been domiciled but have resided in China for one year, are resident taxpayers and shall bear the unlimited tax liability, that is, they shall pay individual income tax on their income obtained within and outside China in accordance with the law. Individuals who have no domicile and do not reside in China, or who have no domicile and have resided in China for less than one year, are non-resident taxpayers and bear limited tax liability, and only pay individual income tax on their income obtained from China in accordance with the law.

Individual Income Tax Law of the People's Republic of China

Article 6 Calculation of Taxable Income:

The comprehensive income of individual residents shall be the taxable income after deducting expenses of 60,000 yuan and special deductions, special additional deductions and other deductions determined in accordance with the law from the income of each tax year.

2) The income from wages and salaries of non-resident individuals shall be the taxable income after deducting the monthly income of 5,000 yuan; Income from remuneration for labor services, author's remuneration and royalties shall be taxable income based on the amount of each income.

3) Business income shall be the taxable income based on the balance of the total income of each tax year after deducting costs, expenses and losses.

4) Where the income from property lease does not exceed 4,000 yuan each time, 800 yuan shall be deducted from expenses; If the amount is more than 4,000 yuan, 20% of the expenses will be deducted, and the balance shall be the taxable income.

5) 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) Interest, dividends, bonuses and incidental income shall be taxable with the amount of each income. Income from remuneration for labor services, author's remuneration and royalties shall be the balance of the income after deducting 20% of the expenses. The amount of income derived from author's remuneration is reduced by 70%.

Individuals who donate their income to public welfare charitable undertakings such as education, poverty alleviation, and poverty relief may deduct from their taxable income if the donation amount does not exceed 30% of the taxable income declared by the taxpayer; Where it is stipulated that donations to public welfare and charitable undertakings shall be deducted in full before tax, such provisions shall prevail. The special deduction provided for in Item 1 of the first paragraph of this Article includes social insurance premiums such as basic endowment insurance, basic medical insurance, unemployment insurance, and housing provident fund paid by residents in accordance with the scope and standards prescribed by the state; Special additional deductions, including expenses such as children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and support for the elderly, shall be determined by *** and reported to the Standing Committee of the National People's Congress for the record.