The income earned by a screenwriter every time he writes a script belongs to labor remuneration, and the taxable income of labor remuneration is 20% less the income of each labor remuneration.

Income from labor remuneration refers to one of the taxable objects of personal income adjustment tax. It is the income that individuals independently engage in design, installation, drawing, medical treatment, accounting, law, consulting, giving lectures, submitting, translation, painting and calligraphy, sculpture, film, drama, music, dance, acrobatics, folk art, sports and technical services.

If these incomes are obtained from their work units in the form of wages and salaries, they belong to wages and salaries, not to income from labor remuneration. The taxable income of labor remuneration is: the income of each labor remuneration minus 20%.

If the one-time income of labor remuneration for extended materials is relatively high (the taxable income exceeds 20,000 yuan), an additional collection method shall be implemented, specifically:

1. If the income from labor remuneration exceeds 20,000 yuan to 50,000 yuan after deducting expenses, the tax payable calculated in accordance with the provisions of the tax law will increase by 50%.

2, more than 50 thousand yuan, plus 100%. For example, if Wang gets 50,000 yuan of labor remuneration at one time, he needs to deduct 20% of the expenses. Personal income tax payable is: 50000× (1-20%) = 40000× 30% (30% tax rate is 20% corresponding to 20000 plus 5, that is, 30%)-2000 = 10000 yuan.

Baidu encyclopedia-income from labor remuneration