Traditional Culture Encyclopedia - Photography and portraiture - Calculation of personal income tax on manuscript fee
Calculation of personal income tax on manuscript fee
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
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