The income from remuneration for writing refers to the income obtained by individuals from publishing their works in books, newspapers and periodicals.

If the income from personal remuneration does not exceed 4,000 yuan each time, 800 yuan can be deducted; If the income exceeds 4,000 yuan each time, 20% of the expenses can be deducted, and the balance is taxable income. 20% tax rate is applicable to the income from remuneration for manuscripts, and 30% tax can be exempted.

The calculation formula is:

Personal income tax payable = taxable income × applicable tax rate ×( 1-30%)

For example, Sun published an article in a beauty magazine and was paid 3000 yuan. Personal income tax payable by Sun is:

Personal income tax payable = (3000-800) × 20 %× (1-30%) = 308 yuan.