The income from remuneration for writing refers to the income obtained by individuals from publishing their works in books, newspapers and periodicals. Income from royalties 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.

Second, analyze the details

Income from royalties is listed as a separate tax item. In view of the fact that translation, manuscript review, painting and calligraphy that have not been published in books, newspapers and periodicals are classified as labor remuneration income, we mainly consider the particularity of publishing and publishing works. The income from remuneration should be relatively different from the income from general labor remuneration, and appropriate preferential treatment should be given.

Royalty income refers to the income obtained by providing patents, copyrights and other franchise rights to others for use or transfer.

Three. Royalty income and royalty income tax rate

Taxable income refers to the balance of income obtained by an individual every time after deducting the prescribed expenses according to the quota or quota. Every time the income does not exceed 4,000 yuan, the expenses will be deducted from 800 yuan; If the income exceeds 4,000 yuan each time, 20% of the expenses will be deducted according to a fixed proportion. If the proportional tax rate of 20% is applied and the corresponding tax rate of 30% is reduced according to the regulations, the actual tax rate is 1 1.20%.

Royalty belongs to a kind of property right, which has profit-making effect and can get corresponding remuneration. Therefore, royalties should be taxed according to law. According to China's individual income tax law, 800 yuan's fees shall be deducted from the royalties earned by individuals if they are less than 4,000 yuan each time, and 20% of the fees shall be deducted if they exceed 4,000 yuan, and the balance shall be taxed at a proportional rate of 20%.