How to pay the copyright tax Does copyright need to be taxed?

In our usual sense, manuscript fees actually include all kinds of remuneration obtained through written works. Not only the words used in newspapers and books, but also poetry, opera, film and television, radio, etc.

A royalty is a form of remuneration paid by a publisher to an author. There's some vagueness in that. Includes documents from the National Publishing Bureau.

Since taxes can only be levied by state authorities, the correct name should be royalties. If it is a tax, it must be handed over to the state. The expenses deducted from the manuscript fee are the individual income tax that the publisher should pay for the author deducted by the state in accordance with the relevant provisions of the state, and the manuscript fee is usually collected as a one-time income and handed over to the tax department at 20% of the total amount.

The following are the relevant regulations of the State Publishing Administration on manuscript fees for your reference. Article 1 of the Provisions on Remuneration for Published Literary Works (1999) is formulated in accordance with the Copyright Law of the People's Republic of China in order to protect the copyright of the author of the literary work, safeguard the legitimate rights and interests of the publisher of the literary work, and promote the creation and dissemination of the literary work. Article 2: These Provisions only apply to written works published in paper media.

Article 3: Unless otherwise agreed upon by the copyright owner and the publisher, publishing houses and newspapers and periodicals publishing literary works shall pay remuneration to the copyright owner in accordance with these Provisions. Article 4 The remuneration can be paid in the form of basic remuneration plus several copies of the remuneration, or royalties, or one-time remuneration.

The basic remuneration plus the remuneration for the number of copies printed means that the publisher pays a certain remuneration to the author in units of 1,000 words according to the number of words in the work (i.e., the basic remuneration), and then pays the remuneration to the copyright owner according to the number of copies printed in 1,000 copies according to a certain proportion of the basic remuneration (i.e., remuneration for the number of copies printed). When the work is reprinted, only the number of copies will be paid, and the basic remuneration will not be paid.

Royalties, which refer to the remuneration paid by the publisher to the author in the form of the price of the book, the number of editions issued, and the royalty rate.

Lump sum payment, which means that the publisher calculates the remuneration according to the quality, length, economic value and other circumstances of the work, and pays the author in one lump sum.

Copyright tax, where does the copyright tax come from, our country has not formulated a copyright tax. The state only levies a personal income tax on copyright income (referring to individuals).

I haven't heard of royalties, which are the money paid to the author, that is, the manuscript fee, which is generally agreed to be paid in a proportion, for example, 8%, according to the product of the number of prints and the royalty rate.

Authors need to pay individual income tax, which is generally withheld and paid by the publishing house or the paying unit.

Of course, if some copyrights belong to the publishing house, and the publishing house has income from the transfer of copyrights, then the publishing house also has to pay taxes, that is, the enterprise pays taxes according to the copyright income.

Individual income tax, specifically the income from author's remuneration in individual income tax.

3) Income from author's remuneration.

1. Scope of collection.

Text, calligraphy and painting, carving, handicrafts, etc.

The above-mentioned works must be published in the form of books and newspapers.

2. Determination of the number of times.

a) Every time an individual publishes or publishes the same work in the form of books or newspapers, 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.

b) The remuneration obtained from the publication, publication or republication of the same work in two or more places shall be subject to individual income tax in installments.

c) If an individual's work is published in newspapers and periodicals, all the remuneration income obtained by the individual shall be combined for the one-time calculation and taxation of individual income tax. The income from the author's remuneration obtained after the publication of the book, or the publication of the book first, shall be calculated and levied in individual income tax in stages.

3. Determination of taxable income.

The income from author's remuneration is calculated on a per-time basis, and if the income does not exceed 4,000 yuan each time, the expenses shall be deducted by 800 yuan; If it is more than 4,000 yuan, 20% of the fee will be deducted. Its balance is taxable income.

4. The income obtained from the publication and publication of literary scripts in the form of books and newspapers shall be subject to individual income tax according to the taxable items obtained from the remuneration of authors.

5. The tax payable on remuneration income shall be reduced by 30%.

For example, if a writer completes a book, and the printing publishing house pays 4,000 yuan for the first time and 8,000 yuan for the second time, the individual income tax is:

Determination of the number of times: Although the manuscript fee is paid in installments, the income from the remuneration of the same work is subject to individual income tax on a one-time basis.

Taxable income per income Expenses (4000 8000) 4000 8000) 20 9600 yuan.

Personal income tax payable 9600 20 1920

Author's remuneration is reduced by 30%.

Individual income tax payable 1920 (1 30) 1344 yuan.

4) Income from interest, dividends and bonuses.

A proportional tax rate of 20% applies.

The calculation formula is: tax payable = income amount * 20%.

For example, if a company sells its assets into shares, and an employee of the company buys part of the shares, and at the end of the year, the employee obtains a dividend of 30,000 yuan, and the tax payable on the dividend income is:

30,000*20%=6,000 yuan.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***. No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on the introduction or suspension of tax collection, tax reduction, tax exemption, tax refund, or tax compensation, or any other decision that contravenes tax laws and administrative regulations. Liquid-closed circle.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers. Units and individuals that are required by laws and administrative regulations to withhold and collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

English name of copyright: copyright, that is, copyright, refers to the rights enjoyed by authors of literary, artistic and scientific works over their works, including property rights and personal rights. Copyright is a type of intellectual property that consists of works in the natural sciences, social sciences, literature, drama, painting, sculpture, photography, and cinematography.

Royalties are a form of remuneration that refers to a monetary share that a copyright owner receives for the use of his work by others. Broadly speaking, there are also those who see royalties as a type of remuneration. Royalties can also be further divided into publishing royalties, mountain bend stage royalties, recording royalties, reproduction royalties and public lending royalties.

Among them, publishing royalties are the main applicable methods.