First, three common payment methods and calculation methods
There are three common forms of book payment: royalty, thousand-word payment and one-time payment. Their calculation method is as follows.
1. Thousand-word remuneration system
Payment = basic payment+print operation payment-personal income tax
In ...
Basic remuneration = y yuan/per thousand words × thousand words
Print run reward = print run (thousands) × basic reward ×M%.
Description: 1: y (unit: yuan/thousand words) is generally between 30- 100 yuan/thousand words, most of them are in 30 yuan or slightly higher, and few of them break through 50 yuan, and some are lower than 30 yuan (the thousand words standard is lower);
Note 2: The accounting method of thousands of words is usually based on the number of words on the page. For example, if Microsoft Word defaults to A4 page with 44 lines and 40 words per line, then the number of words on A4 page is 44× 40 = 1760 words, that is, 1.76 thousand words. Most textbooks in colleges and universities are 16, and each page is 1482 words, sometimes it is estimated to be 1500 words.
Note 3: The number of copies printed (in thousands, or less) is "4" if 3 100 copies are printed.
Note 4: Generally, the amount of M is very small, and in most cases it is 1%.
Note 5: After the book is reprinted, only the printing remuneration will be paid. Generally, the remuneration for printing is very small, which is basically negligible, that is to say, there is little difference between the remuneration for thousands of words in most books and the remuneration for one-time payment.
2. One-time payment
There's nothing to say about this. After the contract is settled, pay the money according to the contract. The standard can be calculated with reference to the basic remuneration in the thousand-word remuneration, or can be determined separately.
3. Version tax system
Draft fee = book pricing × edition tax rate × number of issues (or actual sales)-personal income tax
Description: 1: The royalty rate is usually between 7% and 10%.
Note 2: Issued quantity (or actual sales volume) refers to the earliest printed quantity. Some publishers are very confident in their sales ability and use print runs to simplify the calculation (to put it mildly, the actual early royalties were printed according to regulations, but some publishers have not changed them so far), while some publishers do not calculate sample books and returns.
Note 3: In general, the difference between the sales quantity and the printing quantity will not be too big. If the difference is within 20%, it is generally normal. The following equation is used to simply explain the whereabouts of this book after printing:
Print = Inventory+Delivery-Return-Scrap-Sample Book
Actual sales = shipments-returns
I don't have detailed data on the return rate. In my impression, the return rate of teaching materials should generally be within 5%, and the number of sample books is dozens. However, with the increase of teaching material marketing, the sample books of general teaching materials may reach hundreds or even thousands.
Note 4: It is inconsistent whether the actual sales amount of the manuscript fee paid by each agency includes scrapping and sample books are implemented according to the regulations of each agency.
Note 5: Scrapping is caused by the following reasons: books are damaged and can no longer be sold; Changes in the environment have made books no longer available for sale. For example, the change of financial policy in 2007 led to a large number of financial books being scrapped. Old books and overstocked books may lose their sales.
Note 6: The author's actual contribution fee is the contribution fee after withholding personal income tax. Reference for the calculation method of personal income tax: According to the national tax regulations, the manuscript fee is not higher than 800, and no tax is levied; The manuscript fee is higher than that of 800 yuan but not higher than 4,000 yuan, and14% of the amount of 800 yuan is paid; If the membership fee is more than 4,000 yuan, pay 1 1% of the total membership fee. (See relevant tax laws and regulations for details).
Two, several common problems of the manuscript fee.
1 Ultra-high royalty
Many teachers are often lobbied for high royalties, exceeding 10%, and some are even close to 20%. In general, this super-high royalty is mostly used for domestic and foreign bestsellers, such as Yu Dan's Perception of the Analects of Confucius and Harry Potter. And few are close to 20%. Most of the advanced tax systems used in college textbooks are abnormal contracts. For example, royalties are linked to packaging sales, and the teacher promises to use N thousand copies for personal use after publication, otherwise there is no chance. The royalties of normal textbooks are generally between 7% and 9%, and 10% is very small.
In general, the tax rates of different publishers are not much different, and the author's income is linearly related to the sales of teaching materials. It is suggested that the author choose a publishing house with strong strength in this textbook category, such as foreign language institute, foreign language college, mechanical engineering college, etc., which can bring more benefits.
2. Thousand-word remuneration and version system primary key
How to choose three payment methods? If one-time payment is excluded, compared with the thousand-word remuneration system and the layout tax system, each has the following characteristics.
The thousand-word remuneration system pays early, usually one to three months after publication; The version of the tax system is a little late, and it usually requires after-sales payment. With the reprinting of books, sales continuously flow into the author's pocket, some settle accounts once every six months or once a year, and some settle the last payment when reprinting.
The remuneration of thousands of words has nothing to do with the number of prints, and the tax system of editions is highly related to the sales volume. Careless readers may ask, isn't printing thousands of words another piece of remuneration? In fact, this piece is no different from whether it is in stock or not. It costs 10 yuan to print thousands of copies. Don't trust me.
The balance between thousands of words of remuneration and royalties is generally between seven and eight thousand copies. Below this figure, thousands of words get more royalties, which is higher than the tax system of these editions.
Personally, I prefer the version tax system and rarely sign a thousand-word remuneration system with the author. The reason is that the layout tax system can better mobilize the author's enthusiasm to compile a good book, which is good for both the publishing house and the author, and the thousand-word remuneration is suspected of buying and selling at one stroke.
3. The problem of book sales data leakage
Many authors will ask, where can I find the sales figures? It is almost impossible to find the sales data of a book outside the publishing house now, but the content of the publishing house is easy and not confidential. The author can ask the responsible editor for sales data. I suggest that the publishing house attach a book sales list or often inform the author of the book sales when paying the manuscript fee.
According to the conventional print run, it should be printed on the copyright page of the book, and the author can compare it with the settlement of the manuscript fee, as long as the error is within the range of 10%, it is normal. But now some publishing houses don't print copies, so you can ask them for printing or sales data to solve it.
4. The problem of arrears of manuscript fees
It is estimated that many authors have encountered this problem, but generally speaking, big publishing houses may delay the submission of manuscripts, but they will not default. At present, the information systems of major publishing houses are not perfect, and there will inevitably be mistakes and omissions in all aspects of manuscript fees. Therefore, when the author has questions, it is best to ask the responsible editor, which can usually be solved. However, very few publishing houses or studios are untrustworthy. In this case, the author was advised to take up legal weapons.
5. Personal income tax
In the past, computer personal income tax only needed the author's ID number, but now it needs copies of all the authors' ID cards. The personal income tax base is determined by (the number of manuscripts and the number of contributors). For example, a book costs 4,000 yuan, and the participation book is * * *. There are five people who have provided copies of their ID cards, and the per capita contribution fee is 800 yuan, so there is no need to pay personal income tax. However, if only four people's ID cards are provided, a little tax will be deducted. If there is only one copy of ID card, the tax deduction is not a little.