Royalty refers to the expenses paid by the buyer of imported goods to obtain the license or transfer of patent right, trademark right, know-how, copyright, distribution right or sales right from the intellectual property right holder and its effective authorized person.

According to this definition, it is not difficult to find three characteristics of royalties: first, the property rights brought by intellectual and natural achievements; Second, it is used by others after payment, not by the obligee himself; Third, the obligee collects royalties according to the degree to which others actually use their rights.

According to this method, royalties that meet certain conditions should be included in the customs value and declared to the customs when the goods are imported.

When should royalties be taxed?

According to the customs regulations, the royalties of imported goods have nothing to do with the goods, and if the payment does not constitute the conditions for selling the goods to People's Republic of China (PRC), it will not be included in the scope of customs taxation. In other words, everything else should be included in the duty-paid price.

The following four situations are considered to be related to goods: first, imported goods are used to pay for the right to use patents or proprietary technologies, which belongs to one of the following situations: first, they contain patents or proprietary technologies; Second, it is produced by patented method or proprietary technology; Third, it is specially designed or manufactured for the implementation of patents or proprietary technologies. Second, it is used to pay trademark rights, and the imported goods belong to one of the following circumstances: first, they are accompanied by trademarks; Second, after import, it can be directly sold with a trademark; Third, the trademark right has been included in the import, and it can be sold after light processing and labeling. 3. Imported goods used to pay copyright fall into one of the following circumstances: 1. Imported goods containing software, words, music, pictures, images or other similar contents, including tapes, diskettes, compact discs or other similar media; Second, imported goods containing other copyright contents. Fourth, it is used to pay distribution rights, sales rights or other similar rights. Imported goods belong to one of the following circumstances: First, they can be sold directly after import; Second, light processing can be sold.

Income from personal income tax royalties

Royalty income refers to the income obtained by individuals from providing franchise rights such as patents, trademarks, copyrights and non-patented technologies. The income from providing the right to use copyright does not include the income from remuneration.

1. Income ≤ 4,000 yuan: tax payable = (income -800)×20%

2. Each income > 4,000 yuan: tax payable = each income ×( 1-20%)×20%.

20 10 A writer published a novel in China, and received 20,000 yuan in advance in February and 20,000 yuan in advance when the novel was officially published in April. On June+10, 5438, the novel manuscript was auctioned abroad, and the income was 100000 yuan, and the personal income tax was paid according to the relevant regulations of the state. Requirements: Calculate the personal income tax payable by the author for the above income in China.

Answer: 10480 yuan

Analysis: (1) Personal income tax payable on remuneration = (20000+20000 )× (1-20% )× 20 %× (1-30%) = 4480 (yuan).

(2) Auction income is taxed according to royalty income.

Personal income tax payable on auction income =100000× (1-20% )× 20% =16000 (yuan).

(3) Personal income tax paid in China = 4480+16000-10000 (tax paid abroad) = 10480 (yuan).