The tax rate for individual transfer of copyright varies under different circumstances, and the amount of tax required is also different.

The specific situation is analyzed as follows:

1. Income from labor remuneration, author remuneration, royalties, and property leasing, if each income does not exceed 4,000 yuan, shall be deducted The fee is 800 yuan; if it is more than 4,000 yuan, 20% of the fee is deducted, and the balance is the taxable income.

2. For income from property transfer, the taxable income is the balance of the income from the property transfer minus the original value of the property and reasonable expenses.

3. Income from royalties refers to the income obtained by individuals from providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; the income obtained from providing the right to use copyrights, Excludes royalties.

4. Income from property transfer refers to the income obtained by individuals from the transfer of securities, equity, buildings, land use rights, machinery and equipment, vehicles and ships, and other properties. Therefore, individuals who transfer copyrights should pay personal income tax based on the royalty income and the applicable tax rate.

Article 2 of the "Copyright Law of the People's Republic of China" The works of Chinese citizens, legal persons or other organizations, whether published or not, enjoy copyright in accordance with this law.

The copyrights enjoyed by the works of foreigners and stateless persons based on the agreement signed between the country of origin or habitual residence of the author and China or the international treaty to which China is a party shall be protected by this law.

If the works of foreigners or stateless persons are first published in China, they shall enjoy copyright in accordance with this law.

The works of authors and stateless persons from countries that have not signed an agreement with China or are party to international treaties are published for the first time in a member state of an international treaty that China is a party to, or in member states and non-members. Any work published simultaneously in the country shall be protected by this Law. Article 4 Works that are prohibited from publication or dissemination according to law are not protected by this law.

When exercising copyright, copyright owners must not violate the constitution and laws, or harm the interests of the public. Article 8 Copyright and copyright-related rights holders may authorize copyright collective management organizations to exercise copyright or copyright-related rights. After a copyright collective management organization is authorized, it can assert rights on behalf of copyright owners and copyright-related rights holders in its own name, and can act as a party in litigation and arbitration activities involving copyright or copyright-related rights.

Copyright collective management organizations are non-profit organizations. Their establishment methods, rights and obligations, collection and distribution of copyright licensing fees, as well as their supervision and management are separately stipulated by the State Council.