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. 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 calculation method is as follows:
1, 800 yuan (inclusive), excluding tax;
2, the remuneration income of 4000 yuan:
Taxable amount = (-800) × 20 %× (1-30%);
3, the remuneration income of more than 4000 yuan:
Taxable amount = income from remuneration × (1-20% )× 20 %× (1-30%).