Author's remuneration refers to the cash, property, or other forms of remuneration that an individual receives for literary creation or translation. According to the Individual income tax law, the income from the author's remuneration belonged to the income from the lease of property or the transfer of property as stipulated by the tax law. The tax that should be paid by an individual shall be withheld and paid on time after the tax amount is calculated by the withhold agent according to the tax rate stipulated in the tax law. Under normal circumstances, the tax rate for the remuneration was 20% or 30%. It should be noted that the tax obligation of the remuneration income occurs on the day the income is obtained. In other words, if the individual does not pay the tax on the second day after the remuneration is obtained, the withhold agent can take enforcement measures to recover the tax and impose a fine. In addition, individuals could also choose to reduce their tax burden by applying for tax cuts or deductions. For example, if an individual could provide relevant evidence to prove that they had a legal source of income, they could obtain a certain degree of tax reduction.
The remuneration was usually calculated based on the remuneration for each creation. If so, it would need to be deducted before personal income tax. The deduction standard for the remuneration was 3500 yuan per month. If the remuneration income exceeded this standard, the excess part would have to pay personal income tax. If the remuneration income was less than 3500 yuan, there was no need to pay personal income tax. The income from the author's remuneration was considered non-competitive income and did not require tax declaration. However, if you can consult the tax agency and declare it in accordance with the relevant regulations. If there was a possibility of facing a fine or tax deduction. Therefore, the relevant provisions of the tax law were not complied with.
The calculation method of how much personal income tax one needs to pay is as follows: 1. The income from the author's remuneration is considered "accidental income" and needs to be filed for tax purposes first. 2. The deductions for remuneration include: labor union funds, personal income tax source deduction from remuneration, interest, dividends, personal income tax source deduction from dividends, remuneration from qualified special drugs, other accidental income, etc. 3. The calculation formula for the remuneration is: remuneration income = remuneration (1-20%)×50000+(remuneration Mum 100×4000)+[(remuneration Mum 100×200)-800]×(20%-30%)=24000 yuan 4. The calculation formula for the personal income tax is: tax amount = income from remuneration × tax rate-deduction item The tax rate is as follows: | rank| tax rate| deduction| quick deduction| | ---- | ---- | ---- | ---- | | accidental income| 20% |trade union funds| 0 | | accidental income| 30% |Individual income tax source deduction from remuneration| 0 | | accidental income| 35% |Withholding of interest, dividends and bonuses from individual income tax sources| 0 | | accidental income| 45% |Other Chance Gains| 0 | Therefore, one had to pay 24000 x 20%-0=4800 yuan in personal income tax.
How much personal income tax should be paid needed to first calculate the type of income the remuneration itself belonged to. The income from the remuneration belongs to the property income, so you need to first calculate the property income of the remuneration itself. That is, the remuneration divided by 12 and multiplied by 20%(the remuneration is deducted from the expenses), which is: Author's remuneration +12 ×20%= 0.18 (remuneration minus expenses) According to China's tax law, the deduction of fees from the remuneration was 4000 yuan per month. Therefore: (300000 × 12)×20%-04000=15000 yuan. Therefore, it should be.
One should first declare the personal income tax of the remuneration and then calculate the personal income tax that should be paid according to the tax law. According to China's tax law, remuneration is non-property income, minus 8000 yuan per year, which is rounded to 2000 yuan. Therefore, the personal income tax that should be paid was calculated according to the applicable tax rate. If the applicable tax rate is 20%, the individual income tax that should be paid is: ``` (30000 - 2000) * 20% = 6000 yuan ``` Therefore, a person should pay 6000 yuan in personal income tax.
A certain calculation should: 1. First deduct the necessary living expenses such as rent, utility bills, etc. from the remuneration income to determine the actual remuneration multiple. (9000- Living expenses)+12 × 20% = 600 yuan 2 multiplied by a certain percentage of the remuneration income as the tax amount of the remuneration income. (9000× 10%) × 20% × 02 = 80 yuan Finally, divide the amount of personal income tax that should be paid by 10% to determine the tax that should be paid. (80+10%) × 10% = 8 yuan Therefore, the personal income tax that should be paid was 8 yuan.
The amount of income from the author's remuneration that should be paid tax refers to the necessary expenses and reasonable expenses that need to be deducted before the tax is calculated for the author's remuneration that an individual obtains from the creation of literary and artistic works. The specific calculation formula is: income from the remuneration of the author = income from the remuneration of the author (1-20%)×10%-deduction of fees × income from the remuneration of the author/12 The deductions included the four expenses stipulated by the individual income tax law: labor union funds, personal income tax supervisor fees, social protection fees, and education expenses. It should be noted that the amount of income from the remuneration is calculated based on the amount of income from the remuneration. If the amount of income is low, the deduction ratio can be appropriately increased or the deduction fee can be reduced. In addition, for different types of literary works, the deduction ratio and deduction fees may also be different. If you have any questions, you are advised to consult the local tax agency or professional tax consultant.
The personal income tax that should be paid is 1120 yuan. The calculation process is as follows: First, we need to calculate. The amount of remuneration referred to. According to the tax law, the formula for calculating the amount of remuneration is: The amount of remuneration = remuneration income-personal income tax paid according to regulations Among them, the remuneration income referred to. According to the data in the question, it should be 10,000 yuan. Therefore, the amount of remuneration is: Contribution income = 10,000 yuan-personal income tax paid according to regulations = 10,000 yuan- 1800 yuan/year × 2 years = 7200 yuan Next, we need to calculate. According to the rules. The applicable tax rate referred to the tax rate applicable to the income from the author's remuneration as stipulated in the tax law. According to the tax law, the applicable tax rate for remuneration was 20%. Therefore, it should be: Individual income tax paid according to regulations = remuneration income × applicable tax rate = 7200 yuan × 20% = 1440 yuan Finally, we need to calculate and add the personal income tax paid according to the regulations to get: Individual income tax = remuneration income + individual income tax paid according to regulations = 7200 yuan + 1440 yuan = 8640 yuan Therefore, the personal income tax that should be paid is 1120 yuan.
The remuneration of web novel authors varied according to the author and genre of the novel. Generally speaking, the remuneration of web novel authors was composed of copyright fees, online advertising revenue, promotion fees, and other related expenses. The copyright fee was one of the main sources of income for web novelists. The copyright fee was calculated based on the number of words, click rate, reading rate, and other factors. It was usually calculated in units of per 10,000 words or monthly income. Online advertising was another important source of income. Web novelists can generate advertising revenue by embedding advertisements in their novels. These advertisements can come from websites, applications, or other media. Promotion fees were also one of the sources of income for web novelists. Promotion fees could come from websites, applications, or other media to promote novels and other related works. In addition, web novelists could also earn money through other means, such as inserting paid content into their novels, selling their own novel adaptation rights, and so on. It was important to note that different types of novels and websites paid different amounts of money to web novelists. Some websites would give authors a certain amount of money for their work, while others would require authors to earn money through other means. At the same time, the remuneration of web novelists could also be affected by policies, regulations, and other factors.
Fang received 7500 yuan in remuneration for publishing a novel, so his personal income tax rate was 20%. The calculation formula was: The amount of tax to be paid = remuneration income x tax rate-quick deduction The remuneration income referred to the amount of remuneration Fang received. The amount of individual income tax withheld in advance is: Withholding amount = tax amount x deduction rate-deduction balance The deduction rate refers to the deduction tax rate set by the tax bureau according to the actual situation of the tax-holder. The deduction balance refers to the individual income tax that has been deducted by the tax-holder when the tax is withheld. According to the topic, the amount of personal income tax withheld in advance is: Withheld advance payment = 7500 × 20% - 500 = 1250 yuan Therefore, the amount of personal income tax withheld by Fang was 1250 yuan.
According to the individual income tax regulations, the income from the author's remuneration was a kind of income from non-production operations. It should be subject to individual income tax according to the "accidental income" item. The formula for calculating remuneration was: Contribution income = Contribution income-Contribution expenditure The remuneration income referred to all the remuneration the author received from the publishing house, including royalties and direct cash payments. The author's remuneration referred to the expenses incurred by the author for the creation of the novel, including printing costs, royalties, editing fees, and so on. Therefore, Teacher Li should calculate the amount of remuneration according to the above formula and then pay individual income tax according to the tax rate stipulated by the individual income tax law. The specific calculation method and tax rate table can be found on the local personal income tax official website or consult the local tax agency.