According to the provisions of annex 3 of fiscal and taxation documents 20 16 36 and 20 165.
From June 1, personal transfer of copyright is a value-added tax-free item. In addition, according to the Individual Income Tax Law and its implementing regulations, the applicable tax rate for copyright transfer is 20%. The specific calculation method is that the transfer income below 800 yuan is tax-free; if it exceeds 800 yuan but does not exceed 4,000 yuan, it will be taxed at 20%; if it exceeds 4,000 yuan, it will be taxed at 20%.
The process of issuing invoices on behalf of others is to provide proof of identity according to the requirements of tax service standards, and issue them after the transfer contract has fulfilled its tax obligations. The information provided may vary from place to place, but it is all similar.