The copyright income of online novel authors needs to be taxed according to the tax item of remuneration. The tax rate is 3% to 45%, and the tax payable is the balance of copyright income MINUS 70% expenses.

legal ground

Article 2 of the Individual Income Tax Law of People's Republic of China (PRC)

The following personal income shall be subject to personal income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(5) Operating income;

(9) Accidental income.

essay

Personal income tax rate:

(1) For comprehensive income, the excess progressive tax rate of 3% to 45% shall apply;

(2) The excess progressive tax rate of 5% to 35% shall apply to the operating income;

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.

Article 6

Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%.