Different works have different tax rates, for example, the tax rate of original works is 3% to 10%, and the tax rate of deductive works is 1% to 7%. Due to the author's popularity, type, quality, authorized scope of use, copyright calculation method and other factors, royalties can be different. The calculation method of publishing royalty is: book unit price × book print or sales volume × edition tax rate.

Data expansion

The royalty rate refers to the percentage that the author or other copyright owner extracts from the income of the user of the work, and uses this to calculate the copyright and obtain the royalty of the work.

Royalties for plays, music, dances, etc. The calculation is as follows: total box office income × edition tax rate; The calculation method of recording royalty is: unit price of recording products × number of recordings issued × edition tax rate.

Generally speaking, the royalty system does not apply to the payment method of published works in newspapers and periodicals. Royalty tax rate is the percentage used to calculate the royalty amount, which generally depends on the nature of the work, the author's reputation, market demand and other factors, and is determined by the author or his agent through consultation with the publishing house. If there is no agreement, the relevant standards stipulated by the state shall apply. The prepaid usage fee is generally not less than 50% of the total estimated usage fee, and the usage fee rate is generally between 6%- 10%.