14% is 20%×( 1-30%).
The specific calculation formula is:
(1) If each income does not exceed 4,000 yuan, the tax payable = (each income is -800)×20%×( 1-30%).
(2) Income of more than 4,000 yuan each time: tax payable = income per time × (1-20%) × 20% × (1-30%).
Extended data:
If an individual's same work is serialized in newspapers and periodicals, all the income from the remuneration of the work should be merged into one time, and personal income tax should be levied according to the provisions of the tax law. The income from publishing a book after serialization, or publishing it first and then serializing it, shall be regarded as the personal income tax for reprinting the book.
After the death of the author, personal income tax is levied on individuals who receive remuneration for their works.
For example, someone published a novel and got 20 thousand yuan, and then printed it and got 1 10 thousand yuan.
Personal income tax paid for the first time: 20,000× (1-20% )× 20 %× (1-30%) = 2,240 yuan.
Personal income tax paid for the second time: (20000+10000 )× (1-20% )× 20 %× (1-30%)-2240 =1120.
Taxable income refers to the balance of income obtained by an individual every time after deducting the prescribed expenses according to a fixed amount or a fixed tax rate.
(1) If the income does not exceed 4,000 yuan each time, 800 yuan will deduct the expenses in a fixed amount.
Taxable income = income per time -800 yuan
(2) Each income exceeds 4,000 yuan:
Income tax payable = amount of income per time ×( 1-20%)
The proportional tax rate of 20% is applicable to the income from remuneration for writing, and the corresponding tax rate is reduced by 30% according to the regulations, that is, the actual tax rate is 14%, and the actual tax paid is 70% of the taxable amount.
References:
Baidu encyclopedia-income from remuneration