What is the tax standard for copyright transfer? What is the object of copyright protection? The object of copyright is a work, but the author of the work is not necessarily the person who enjoys the copyright. It can be a legal person or other organization. Copyright can be obtained by inheritance, transfer, sale and gift. So how is the tax standard for copyright transfer stipulated?

1. What is the tax standard for copyright transfer? Article 8 (6) of the Regulations for the Implementation of the Individual Income Tax Law stipulates that the income from royalties refers to the income obtained by individuals from providing patents, trademarks, copyrights, non-patented technologies and other franchise rights. At the same time, the regulations also clearly stipulate that the income from providing the right to use copyright does not include the income from remuneration. According to the provisions of the Notice of the People's Republic of China and State Taxation Administration of The People's Republic of China on Printing and Distributing the Provisions on Several Issues Concerning the Collection of Individual Income Tax, the income obtained by auctioning the original or photocopy of the manuscript of the author's written works.

2. The taxable income is the balance after deducting 8 yuan (less than 4, yuan) or 2% (more than 4, yuan) from the transfer income, and personal income tax is paid at the rate of deducting 2% from the remuneration income. In addition, according to the Notice of the People's Republic of China and the Ministry of Finance State Taxation Administration of The People's Republic of China on Exemption from Business Tax for Some Projects (Caishuizi [1994] No.2), individual copyright transfer is exempted from business tax. What is the object of copyright protection? Written works; Oral works; Music, drama, folk art, dance and acrobatic works; Artistic and architectural works; Photographic works; Movies and works created in a way similar to that of making movies; Graphic works and model works such as engineering design drawings, product design drawings, maps and schematic diagrams; Computer software; Other works as prescribed by laws and administrative regulations.

3. Copyright is protected by national laws. Anyone who uses, copies or counterfeits a work without the consent of the copyright owner will be punished according to the seriousness of the case. In addition, it should be noted that copyright protection has a legal term. Once it expires, the work will enter the public domain.