The payment method of version tax system mainly consists of two parts. First, the royalties should be paid in advance after the contract is signed, and second, the book payment should be settled regularly according to the facts. But when signing and performing the contract, we should pay attention to the following three points: first, the prepaid royalties are equivalent to the deposit, and after payment, even if the book is not published for some reason, it will not be returned; The second is that when the royalties are actually paid according to the agreed calculation method, the prepaid royalties are deducted and not paid. If it is exceeded, the excess will be paid. The third is that the royalty rate of international practice is 3%~ 10%.
For publishers, of course, the lower the better. The edition tax rate is calculated in stages, for example, the actual royalty is calculated according to the number of books actually sold × book price (retail price of books on copyright pages) × edition tax rate. Among them, 1~5000 copies, and the royalty rate is 6%; 500 1~ 10000, with a royalty rate of 7%; 10000 copies or more, and the royalty rate is 8%. In the format contracts issued by foreign copyright owners, there is often an agreement that no royalties are paid for books given away or used for advertising, but the number cannot exceed 3% of the print run at most. There are also those who adopt a uniform tax rate regardless of the number of prints. It should be pointed out that:
First, the number of books actually sold should be the number of books actually collected by the publishing department.
2. In the initial book quotation, the pricing of Chinese books, the number of books printed for the first time, prepaid royalties and royalty rates should be reported with due reference to the above royalty calculation formula. For example, the number of books printed for the first time is 6000, the book price is 28, and the royalty rate is 7%. The calculated royalty payable is 65,438+065,438+0760 yuan, which is equivalent to 65,438+0724 yuan at the current exchange rate of 6.82.
3. The quotation sent to the copyright owner or agent has legal effect. Many companies' quotations specifically state that if the contract cannot be signed at this price for some reason, 3/4 of the royalties paid in advance must be compensated as liquidated damages. So be careful when filling in the quotation, and don't change your mind halfway, which will bring economic or credit losses to the publishing house.
4. In the past, the traditional way of deducting royalties was to convert the calculated actual royalties into corresponding foreign currencies, and then deduct the prepaid royalties, and the foreign currencies payable were remitted through financial purchase. In recent years, due to the rapid appreciation of RMB, the royalty deduction method for newly purchased foreign language books is: deducting the actual royalties from the prepaid royalties, converting the royalties payable into corresponding foreign currencies at the current exchange rate, and remitting them by the finance. This method can effectively avoid the possible losses caused by exchange rate changes to publishers or foreign copyright owners, and has also become a more routine practice in the field of copyright trade.
5. When agreeing with the other party to pay royalties in advance and later, it is necessary to pay attention to whether the payment amount includes taxes (about 15% of the total amount), and different foreign publishers have different requirements for this.
Sixth, a few foreign publishing houses adopt unique cooperative publishing methods, such as McGraw-Hill. They share the benefits and costs with domestic publishers in the form of PPBReport. In cooperation with such companies, payment must be made according to the number of prints after the book is published. The simple calculation method for converting it into edition tax rate is: (pricing × number of prints × edition tax rate)/exchange rate = the amount payable by the publisher reflected in =PPBReport. Among them, the royalty rate of first printing in mcgraw-hill companies is 8.