Income from remuneration for services: Income from remuneration for services refers to activities that individuals engage in such as design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consultation, lectures, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, performance, advertisement, exhibition, technical service, introduction service and economic service.
Income from remuneration for writing: Income from remuneration for writing refers to the income obtained by individuals because their works are published in the form of books and newspapers. The "works" mentioned here refer to works that can be published in books, newspapers and periodicals, including Chinese and foreign characters, pictures, music scores, etc. "Personal works" include my own works and translated works. Individuals who receive remuneration for works behind them shall be taxed according to the items contained in the remuneration.
Royalty income: Royalty income refers to the income obtained by individuals providing franchise rights such as patents, copyrights, trademarks and non-patented technologies. The income from providing the right to use copyright does not include the income from remuneration. The income from the public auction (bidding) of the original or copy of the author's own written work shall be taxed according to the royalty.
According to different tax items, the personal income tax of extended information has stipulated three different tax rates:
1. Comprehensive income (income from wages and salaries, income from labor remuneration, and income from royalties) shall be taxed at an excessive progressive tax rate of 7 levels, and the taxable income shall be calculated on a monthly basis. The tax rate is classified according to the taxable income of individual monthly wages and salaries, with the highest level being 45%, the lowest level being 3%, and the ***7 level.
2. Operating income is subject to a 5-level excess progressive tax rate. The income from production and operation of individual industrial and commercial households and the annual taxable income from contracted operation and lease operation of enterprises and institutions are classified into grades, with the lowest grade being 5%, the highest grade being 35%, and the first grade being 5.
3. Proportional tax rate. Personal income tax is levied on personal income such as interest, dividends, property leasing, property transfer, accidental income and other income, and the proportional tax rate of 20% is applicable.
Baidu encyclopedia-personal income tax