State-stipulated tax payment method for individual publication fee: no tax will be paid if it does not exceed 800 yuan; If it exceeds 800 yuan, the tax rate for the excess part is 14%.

1. "The tax payment method for royalties obtained by individual publications shall be stipulated by the state: those not exceeding 800 yuan shall not be taxed, and those exceeding 800 yuan shall be taxed at the rate of 14%." This algorithm is correct for every income below 4,000 yuan, and the taxable amount will be calculated for every income above 4,000 yuan.

Two, the calculation formula of the taxable amount of remuneration income is:

1, each income is less than 4000 yuan.

Taxable amount = taxable income× applicable tax rate× (1-30%) = (per income -800)×20%×( 1-30%)

2, each income more than 4000 yuan:

Taxable amount = taxable income × applicable tax rate ×( 1-30% )= income per time × (1-20%) × 20% × (1-30%)

Third, the relevant provisions:

1. The income from remuneration for writing refers to the income obtained by individuals from publishing their works in the form of books and newspapers. Works include literary works, written works, photographic works and other works. After the death of the author, personal income tax should also be levied on the remuneration obtained by the heirs of the property.

2. If the income from labor remuneration, royalties and property lease does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.

3. For the income from remuneration, the proportional tax rate is 20%, and the taxable amount is reduced by 30%, that is, only 70% of the tax is levied, and the actual tax rate is 14%. This provision mainly takes into account that the author often needs to invest a long time and more energy in writing or making a work, and needs to be given appropriate tax care to reflect the special policy of intellectual income such as remuneration.

4. The income from remuneration for writing is once for each publication and publication. Specifically, it can be subdivided into:

(1) Income from reprinting the same work shall be regarded as income from another remuneration, and personal income tax shall be paid.

(2) If the same work is serialized in newspapers and periodicals first and then published, or published in newspapers and periodicals first and then serialized, it shall be regarded as income from two remuneration. That is, serializing one publication at a time.

(3) If the same work is serialized in newspapers and periodicals to obtain income, all the income obtained after the serialization is completed shall be merged into one time, and personal income tax shall be levied.

(4) When the same work is published, the income from remuneration obtained by means of advance payment or installment payment shall be calculated at one time.

(five) after the publication of the same work, if the remuneration is increased due to printing, it shall be combined with the remuneration obtained at the time of previous publication and distribution, and personal income tax shall be levied.