Legal analysis: The specific performance depends on the situation. If it is income from author remuneration, it is exempt from value-added tax; if it is income from remuneration for labor services, value-added tax should be paid; it may constitute income from the transfer of property, which falls within the taxable scope, and value-added tax must be paid Tax. Income from author remuneration refers to the income an individual obtains from the publication or publication of his or her works in the form of books, newspapers, periodicals, etc. The author has full copyright in this work, and the work remains the property of the author after publication or publication. Income from labor remuneration refers to the income obtained by individuals from performing labor services, including design, calligraphy, painting, engraving, drawing, etc. In the income from labor remuneration, the author is only employed to create, and does not have complete copyright in calligraphy and painting works. At most, he only has the right of signature.

Legal basis: Article 6 of the "Personal Income Tax Implementation Regulations": The scope of various personal incomes stipulated in the Personal Income Tax Law:

(1) Wage and salary income refers to personal income Wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to the employment or employment received as a result of the employment or employment.

(2) Income from labor remuneration refers to the income obtained by individuals engaged in labor services, including design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, translation, review, etc. Income from manuscripts, calligraphy and painting, engraving, film and television, audio and video recording, performances, performances, advertising, exhibitions, technical services, introduction services, brokerage services, agency services and other services.

(3) Income from author remuneration refers to the income an individual obtains from the publication or publication of his or her works in the form of books, newspapers, periodicals, etc.

(4) 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 , excluding royalties.

(5) Business income refers to: 1. The income obtained by individual industrial and commercial households from engaging in production and business activities. Investors in sole proprietorships and individual partners in partnerships come from sole proprietorships registered in the country. , income from production and operation of partnership enterprises;

2. Income obtained by individuals from running schools, medical care, consulting and other paid service activities in accordance with the law;

3. Individuals’ contributions to enterprises and institutions Income from contracted operations, leasing operations, subcontracting, and subletting;

4. Income obtained by individuals engaged in other production and business activities.

(6) Interest, dividends, and bonus income refer to interest, dividends, and bonus income obtained from individuals owning debts, equity, etc.

(7) Income from property leasing refers to the income obtained by individuals from leasing real estate, machinery and equipment, vehicles, ships and other properties.

(8) Income from property transfer refers to the income obtained by individuals from the transfer of securities, equity, property shares in partnerships, real estate, machinery and equipment, vehicles and ships, and other properties.

(9) Incidental income refers to an individual’s income from winning a prize, winning a prize, winning a lottery, and other incidental income.

If it is difficult to define taxable income items for personal income, it shall be determined by the taxation department of the State Council.

Article 14 of the "Personal Income Tax Implementation Regulations" The second, fourth and sixth items of Article 6, Paragraph 1 of the Personal Income Tax Law shall be determined according to the following methods: 1) If the income from labor remuneration, royalties, and royalties is one-time income, it shall be regarded as one time; if it is continuous income from the same project, the income received within one month shall be regarded as one time. (2) Income from property leasing shall be regarded as income received within one month. (3) Income from interest, dividends and bonuses shall be regarded as income received when interest, dividends and bonuses are paid. (4) Incidental income shall be regarded as received each time. Item income is one time.