Why is there such a big difference in royalty payment between 1 1.2% and 20%?

Why is there such a big difference in royalty payment between 1 1.2% and 20%? First of all, these two taxes belong to the category of "personal income tax" and are two independent tax items, that is to say, these two taxes have their own special provisions, which do not contain each other, cannot overlap and cannot be mixed.

In addition, copyright is copyright. Copyright belongs to the category of intellectual property rights, including patent rights and trademark rights.

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Royalty tax is an independent item in personal income tax, and the formal term in legal provisions is "royalty income".

Description:

The income from royalties has the nature of royalties and labor remuneration. In the original personal income tax and personal income adjustment tax, including the remuneration or remuneration, translation income. The revised personal income tax law lists royalties as an independent tax item, not only because royalties are not completely equal to general labor remuneration, but also conducive to formulating a separate tax method, reflecting the state's preferential and caring policies.

Relevant laws and regulations:

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. The proportional tax rate of 20% is applicable, and the corresponding tax amount is reduced by 30% according to the regulations. The calculation formula is:

(1) If each income does not exceed 4,000 yuan, the tax payable = (each income is -800) × 20% × (1-30%).

(2) Income of more than 4,000 yuan each time: tax payable = income per time × (1-20%) × 20% × (1-30%).

The income obtained each time shall be determined in accordance with the following provisions:

1. Every time an individual publishes the same work (written works, calligraphy and painting works, photographic works and other works) in the form of books and newspapers, regardless of whether the publishing unit pays the remuneration in advance or separately, or pays the remuneration after the work goes to press, the income from the remuneration shall be consolidated and personal income tax shall be levied at one time. For the income obtained from the publication, distribution or reprinting of the same work in two or more places, individual income tax may be levied on the income obtained from different places or the income obtained from reprinting.

Two. If an individual's same work is serialized in newspapers and periodicals, all the remuneration income obtained from serialization shall be merged into one time, and personal income tax shall be levied according to the tax law. The income from publishing a book after serialization, or publishing it first and then serializing it, shall be regarded as the personal income tax for reprinting the book.

Three. After the death of the author, personal income tax is levied on individuals who receive remuneration for their works.

For example, someone published a novel and got 20 thousand yuan, and then printed it and got 1 10 thousand yuan.

Personal income tax paid for the first time: 20,000× (1-20% )× 20 %× (1-30%) = 2,240 yuan.

Personal income tax paid for the second time: (20000+10000 )× (1-20% )× 20 %× (1-30%)-2240 =1120.

More popular is:

1, the primary income is below 4,000, of which 800 yuan does not need to pay taxes, and the primary income is above 4,000, of which 20% does not need to pay taxes.

2. What needs to be taxed is the part that needs to be taxed, and the tax rate is 20%, but 30% of this part that needs to be taxed can be exempted from tax, which means that only 70% actually needs to be taxed, so the tax rate is actually 14%.

3. But why is there a tax rate of 1 1.2%? This is actually because his tax-free quota is fixed at 800 yuan with an income of less than 4,000 yuan, but above 4,000 yuan, his tax-free quota is 20% of the manuscript fee, which is floating. So I checked the relevant formula, and his effective tax rate is 1 1.2% for every income above 4000 yuan.

So the final tax rate is:

1, if his income does not exceed 4,000 yuan each time, then the tax he needs to pay after excluding the tax-free amount in 800 yuan is 14%.

2. Every time his income exceeds 4,000 yuan, the tax he needs to pay is 165438+ 0.2% of the total income.

Ok, this is the royalty tax, and then this "royalty income".

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Relevant laws and regulations:

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.

The income from royalties shall be one-time royalties, and the taxable income shall be the fixed amount or the balance after deducting the prescribed expenses.

Every time the income does not exceed 4,000 yuan, 800 yuan will be deducted;

If the income is more than 4,000 each time, 20% of the expenses will be deducted from the fixed rate.

Royalty income is subject to a proportional tax rate of 20%. The following are special cases:

(1) Intermediary fees paid by individuals in technology transfer can be deducted from their income if they can provide valid legal documents.

(2) Personal income tax shall be paid according to "royalty income" for the economic compensation income (patent compensation income) obtained by individuals because the patent right is used by enterprises (units).

(3) For the script remuneration obtained by the script author from the film or TV drama production unit, it is no longer necessary to distinguish whether the script user is his employer, and personal income tax shall be calculated and paid uniformly according to the item of "remuneration income".

When an enterprise pays royalties, the calculation formula for withholding and remitting personal income tax is:

(1) taxable income = total income of taxable items -800 (or total income ×20%)

② Taxable amount = taxable income ×20%

③ Personal after-tax income = royalty income-personal income tax payable

In fact, a formula like royalty tax is in the form of

(1) If the income does not exceed 4,000 yuan each time, the tax payable = (the total income of taxable items is -800) × 20%.

(2) If the income is more than 4,000 yuan each time, the taxable amount = the total income of taxable items × (1-20% )× 20%.

Example 1: Song was introduced by the Patent Office, granted the patent right to a factory, and paid the Patent Office a royalty of 240,000 yuan and an agency fee of 36,000 yuan as agreed. How much personal income tax should I pay?

A: According to the regulations, the intermediary fees paid by individuals in technology transfer are allowed to be deducted from their income if they can provide valid and legal certificates. The company shall withhold and remit personal income tax when paying royalties, as follows:

Taxable income = 240000-240000× 20%-36000 =156000 yuan.

Taxable amount =156 000× 20% = 31200 yuan.

In specific accounting, the company shall make the following accounting entries:

Debit: Management fee is 240,000 yuan.

Credit: cash 208 800

Taxes payable-personal income tax payable is 3 1 200.

So this royalty income is closely related to the author, which is about copyright, but this part clearly says "excluding royalties", which is popular:

Only the remuneration obtained from activities involving copyright transfer and copyright agency, such as single songs, surrounding areas, film and television drama adaptation, can be applied to this royalty.

Royalty is fixed at 20%. Of course, it is divided into the following two algorithms: more than 4000 yuan. However, because the royalty tax does not have a 30% exemption, it is not so troublesome to calculate, but in order to be more intuitive and clear, let's make a list:

1, the total income does not exceed 4,000 yuan, and the tax he needs to pay is 20% of the tax-free amount in 800 yuan.

2. If the total income exceeds 4000 yuan, the tax he needs to pay is 16% of the total income.

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The final concise version of the conclusion is:

1, the manuscript fee of each serial work is calculated according to the payment tax, that is to say,

Every time his income does not exceed 4,000 yuan, he needs to pay 14% tax after excluding the tax-free amount in 800 yuan.

Every time his income exceeds 4000 yuan, he needs to pay the tax of 165438+ 0.2% of the total income.

2, singles, periphery, film and television adaptation, etc. Remuneration related to copyright transfer and copyright agent shall be taxed according to royalties, namely:

If the total income does not exceed 4,000 yuan, the tax he needs to pay is 20% of the tax-free part of 800 yuan.

If the total income exceeds 4000 yuan, the tax he needs to pay is 16% of the total income.

Ps: Remember, some of these two taxes are free. Don't take what Party A said as a deduction of 20%!

Pss: If you read the example in the above tax payment, you may have doubts, because that example is the publication of novels, which is equivalent to the publication of singles after being replaced by comics. Why is the publication of this novel paid? I also have doubts about this, but there is no solution at present. Judging from the provisions of the two taxes, I can only say that whether royalties or royalties are applicable depends on what is written in your contract. Generally speaking, comic book contracts involving singles belong to copyright agents.

Psss: Because I am not a professional tax or legal worker, the above conclusion may not be completely correct, but the relevant legal provisions do, and as a comic editor, I usually pay the author the manuscript fee at this tax rate.

Relevant tax laws stipulate:

Personal Income Tax Law

Regulations for the implementation of the individual income tax law

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Just now askask told me a phenomenon that informal publishing houses can't declare tax payment. After searching for a long time, I can't find the relevant regulations. According to the relevant provisions of the tax law, if the contribution tax cannot be declared and only the scope of another project is applicable, that is, labor remuneration, then the following are the relevant provisions on labor remuneration:

Income from remuneration for labor services refers to individuals engaged in design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, lecturing, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertisement, exhibition, technical service, introduction service, brokerage service, agency service and others.

The taxable income of labor remuneration is: if the income of labor remuneration is less than 4,000 yuan each time, 800 yuan will be deducted; If the income from labor remuneration exceeds 4,000 yuan each time, 20% of the income will be deducted.

Income from labor remuneration is subject to the tax rate of 20%.

The calculation formula of taxable income of labor remuneration is: personal income tax payable = taxable income × 20%;

If the one-time income from labor remuneration is abnormally high (the taxable income exceeds 20,000 yuan), an additional collection method shall be implemented. Specifically, if the one-time income from labor remuneration exceeds 20,000 yuan to 50,000 yuan after deducting expenses, the tax payable calculated according to the provisions of the tax law will increase by 50%; More than 50,000 yuan, plus 100%.

Make it in tabular form:

Tax rate of taxable income of each series (%)

1 No more than 20,000 yuan Part 20

22,000 yuan to 50,000 yuan or more 30

More than 350,000 yuan 40

Generally speaking, it is:

Every time his income does not exceed 4,000 yuan, after excluding the tax-free amount in 800 yuan, he needs to pay 20% tax.

Every time his income exceeds 4000 yuan, the tax he needs to pay is 16% of the total income.

Therefore, the tax rate is basically the same as that of royalties. However, in a special case, the income from labor services is extremely high, and it is necessary to gradually increase taxes. But generally speaking, comic writers rarely pay more than 20 thousand yuan, so this is ignored for the time being.

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