Calculation method of personal income tax on manuscript fee

Calculation method of personal income tax on manuscript fee

As an editor, there is no need to calculate personal income tax at work. The following is the calculation method of personal income tax on manuscript fee, I hope you like it!

Calculation method of personal income tax on manuscript fee

According to China's tax law, the income from royalties or personal income tax from royalties shall be levied at a proportional rate of 20%, with a reduction of 30% according to the taxable amount. The income from remuneration is calculated and paid as the income from each publication and publication.

The specific calculation method is as follows:

Individual income tax payable each time = taxable income ×20%×( 1-30%)

Taxable income = every income (≤4000)-800

Each income (> 4000)×( 1-20%)

If the income from the remuneration 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.

Pay the withholding agent a handling fee of 2% according to the tax withheld. Withholding agents can use it to withhold and pay fees and reward taxpayers who have performed well in withholding and paying taxes. However, if the tax authorities find that the withholding agent has paid back the personal income tax, they will not pay the handling fee to the withholding agent.

In addition, this tax is applicable to the preferential policies of individual income tax for the disabled, martyrs, lonely old people and disabled soldiers, and the specific provisions are as follows:

Income from wages, salaries, labor remuneration, royalties, etc. can be reduced by 30% personal income tax. Made by the civil affairs departments at or above the county level and the Disabled Persons' Federation who hold valid certificates, disabled soldiers, the elderly and the disabled.

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

(1) Every time an individual publishes the same work (written work, calligraphy and painting work, photographic work, etc.) by means of 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 from different places or the income obtained from reprinting.

(2) If the same work of an individual is serialized in newspapers and periodicals, all the remuneration obtained from the serialization shall be merged into one time, and personal income tax shall 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.

(3) After the death of the author, individual income tax shall be levied on individuals who have received remuneration for their works.

In addition, if readers still don't quite understand, you may wish to refer to the following vernacular formula for calculation:

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%).

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.

Second individual income tax payment: (20000+10000) × (1-20% )× 20% × (1-30%)-2240 =1120.

How to calculate personal income tax on the income from remuneration?

I. Determination of taxable income:

Taxable income refers to the balance of income, quota or quota obtained by an individual every time after deducting the prescribed expenses. Every time the income does not exceed 4,000 yuan, 800 yuan will be deducted; If the income exceeds 4,000 yuan each time, 20% of the expenses will be deducted according to a fixed proportion.

Second, the determination of each income:

(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 or 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. (2) Individual income tax may be levied on the income from publishing, distributing or republishing the same work in two or more places, respectively. (3) If the same work of an individual is serialized in newspapers and periodicals, all the remuneration obtained from the serialization shall be merged into one time, and personal income tax shall 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. (4) After the death of the author, individual income tax shall be levied on individuals who have received remuneration for their works.

Three, the calculation method of taxable income:

A proportional tax rate of 20% shall be applied to the income from remuneration, and a corresponding tax rate of 30% shall be reduced according to the regulations. The calculation formula is as follows:

Each income does not exceed 4,000 yuan: taxable income = remuneration income -800.

Each income is more than 4,000 yuan: taxable income = remuneration income-remuneration income ×20%

Taxable amount = taxable income × applicable tax rate

Actual tax paid = tax payable ×( 1-30%)

Basis: 1. The third paragraph of Article 3 of the Individual Income Tax Law of People's Republic of China (PRC) (Decree No.48 of the President) stipulates that the income from remuneration for writing shall be taxed at a proportional rate of 20%, with a reduction of 30% according to the taxable amount. The fourth paragraph of Article 6 stipulates the calculation of taxable income: income from labor remuneration, royalties and property leasing, if the income does not exceed 4,000 yuan each time, the expenses will be reduced by 800 yuan; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.

2. The Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Provisions on Several Issues Concerning the Collection of Individual Income Tax (Guo Shui Fa [1994] No.89) stipulates: (1) Every time an individual publishes the same work (written work, calligraphy and painting work, photographic work and other works) in the form of books and newspapers, regardless of whether the publishing unit has paid the remuneration in advance or otherwise. (2) If the same work of an individual is serialized in newspapers and periodicals, all the remuneration obtained from the serialization shall be merged into one copy, and individual income tax shall be levied in accordance with 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. (3) After the death of the author, individual income tax shall be levied on individuals who have received remuneration for their works.

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