Calculation of personal income tax on manuscript fee

Calculation formula of personal income tax on remuneration for manuscripts

Personal income tax is withheld and remitted according to the remuneration.

Calculation formula:

Withholding tax amount = withholding tax revenue ×20%

Withholding taxable income = income from remuneration-deducting expenses.

Among them, the amount of remuneration is reduced by 70%, and if the income does not exceed 4,000 yuan each time, the 800 yuan is reduced; If the income exceeds 4,000 yuan each time, the expenses will be deducted by 20%.

Note: The income from remuneration for writing belongs to comprehensive income and needs to be deducted or reduced before comprehensive taxation.

Extended data

explain

1, Zhang published a book and got a remuneration of 200,000 yuan, then:

The remuneration income is included in the comprehensive tax = 200,000 yuan ×80% (minus 20% of expenses) ×70% = 1 12000 yuan.

2. Liu's salary income in 20 19 is 100000 yuan, and his salary income is 200000 yuan, then:

Taxable income =100000 yuan salary income+200000 yuan remuneration income ×80% (after deducting 20% expenses )× 70%-60000 yuan basic expenses deduction standard-special additional deduction-special additional deduction-other deductions stipulated by law.

Note: Taxable income is taxed at a progressive rate of 3% to 45%.

Baidu encyclopedia-income from remuneration