How to calculate personal income tax for remuneration for manuscripts

According to the Decision of NPC Standing Committee on Amending the Individual Income Tax Law of People's Republic of China (PRC) (Order No.9 of the President of the People's Republic of China), from 20 19 to 1, the income from labor remuneration, remuneration and royalties is the balance after deducting 20%. The amount of remuneration should be reduced by 70%.

Expense deduction: when paying taxes in advance, if the income from labor remuneration, manuscript remuneration and royalties does not exceed 4,000 yuan each time, the expenses will be deducted according to 800 yuan; If the income is more than 4,000 yuan each time, the expenses will be deducted according to 20% of the income.

Income from labor remuneration, royalties and royalties. The withholding tax shall be calculated by taking the amount of each income as the taxable income to be withheld. Personal income tax withholding rate Table 2 applies to income from remuneration for labor services, and the withholding rate of 20% applies to income from royalties and royalties.

When calculating the annual comprehensive income, individual residents shall calculate the income from labor remuneration, royalties and royalties according to law, and incorporate them into the annual comprehensive income to calculate the tax payable, and refund more and make up less. "

5 1 The tax housekeeper reminds me that the following are common questions about paying personal income tax on the income from remuneration for writing.

Focus 1: How to determine the scope of remuneration?

The term "income from remuneration for writing" refers to the income obtained by individuals because their works are published in books, newspapers and periodicals.

Focus 2: What is the provision of "second payment"?

The income from remuneration is the income from each publication and publication.

Every time an individual publishes the same work (written works, calligraphy and painting works, photographic works and other works) in books, newspapers and periodicals, regardless of whether the publishing unit pays the remuneration in advance or separately, or pays the remuneration after the work is printed, the income from the remuneration shall be calculated together 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 in different places or the income obtained from reprinting according to the income obtained by stages.

If an individual's same work is serialized in newspapers and periodicals, all the income from the remuneration of the work should be merged into one time, and personal income tax should be levied according to the provisions of 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.