1. Calculation method of personal income tax on author's remuneration

1. Scope definition

Income from author's remuneration refers to the "publication of individual works in the form of books, newspapers and periodicals" , published”.

2. Tax calculation basis

If the income does not exceed 4,000 yuan per time, 800 yuan of expenses will be deducted; if the income exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance shall be Taxable income.

3. Tax rate: The basic tax rate is 20%, and 30% is reduced based on the tax payable, that is, 14%

4. Calculation of the tax payable

(1) The tax payable if the original income is less than 4,000 yuan = (each income-800) × 20% × (1-30%)

(2) The tax payable if the original income is more than 4,000 yuan Amount of tax = amount of each income × (1-20%) × 20% × (1-30%)

Zhang received a remuneration of 50,000 yuan in February 2016,

should Pay personal income tax = 50,000 × (1-20%) × 20% × (1-30%) = 5,600 (yuan).

5. Collection method: per-time collection

(1) The income obtained from each publication or publication is considered as one time.

(2) Income from republication of the same work shall be regarded as another remuneration for personal income tax purposes.

(3) If the same work is serialized in newspapers and periodicals and earns income, all the income obtained after the serialization is completed will be combined into one, and personal income tax will be calculated.

The taxable objects and legal objects in the personal income tax collection methods refer to the taxpayers of my country's personal income tax who are those who live in China and have income, and those who do not live in China but receive income from China. Individuals, including Chinese citizens, foreigners who have earned income in China and compatriots from Hong Kong, Macao and Taiwan.

2. What is the personal income tax refund process for manuscript fees

The first step: prepare the declaration. Install the personal income tax software. After opening the software, register and log in first, and enter the annual settlement: Common business on the home page—Annual settlement of comprehensive income;

1. After entering the declaration interface, the reporting method must use the declared data There are two options: fill in and fill in by yourself.

2. In order to facilitate declaration, it is recommended that you choose to fill in the declared data. The tax authorities have pre-filled some declaration data according to certain rules. You only need to confirm it.

3. Choose to fill in using declared data - after starting the declaration, the system prompts the standard declaration instructions (using declared data), click "I have read and understand" to start the annual final declaration.

Step 2: Confirm the information. It is necessary to confirm personal basic information, remittance place, and amount of tax paid

Step 3: Fill in the data. Confirm that the pre-filled income and deduction information is correct and click Next.

Step 4: Calculate taxes. The data system will automatically calculate the amount of supplementary (refundable) tax due on your comprehensive income for this year

Step 5: Submit the declaration. After confirming the results, click Submit Declaration.

Step 6: Refund (additional) tax. If there is excessive prepaid tax, you can choose to apply for a tax refund.

Legal basis

"Individual Income Tax Law of the People's Republic of China"

Article 6 Calculation of taxable income:

< p> (1) The comprehensive income of a resident individual is the taxable income, which is the balance after deducting RMB 60,000 in expenses, special deductions, special additional deductions and other deductions determined in accordance with the law from the income in each tax year.

(2) For wages and salaries of non-resident individuals, the taxable income shall be the balance after deducting RMB 5,000 from the monthly income; income from remuneration for services, income from author remuneration, and royalties For income, the amount of each income shall be the taxable income.

(3) Business income shall be the taxable income after deducting costs, expenses and losses from the total income in each tax year.

(4) If the income from property leasing does not exceed 4,000 yuan per time, 800 yuan will be deducted as expenses; if it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be Taxable income.

(5) For income from property transfer, the taxable income shall be the balance of the income from the transferred property minus the original value of the property and reasonable expenses.

(6) For interest, dividends, bonus income and incidental income, the amount of each income shall be the taxable income.

Income from labor remuneration, author remuneration, and royalties shall be the balance after deducting 20% ??of the expenses. The amount of income from royalties is calculated at a reduced rate of 70%.

Individuals who donate their income to education, poverty alleviation, relief and other public welfare charities, and the donation amount does not exceed 30% of the taxable income declared by the taxpayer, can be deducted from their taxable income. The amount of income shall be deducted from the income; if the State Council stipulates that donations to public welfare charities shall be deducted in full before tax, such provisions shall prevail.

The special deductions specified in Item 1 of Paragraph 1 of this Article include basic pension insurance, basic medical insurance, unemployment insurance and other social insurance premiums and housing provident funds paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions include expenditures such as children’s education, continuing education, medical treatment for serious illnesses, housing loan interest or housing rent, support for the elderly, etc. The specific scope, standards and implementation steps shall be determined by the State Council and reported to the Standing Committee of the National People’s Congress for filing.