1. The income from remuneration for writing refers to the income obtained by individuals because their works are published in the form of books and newspapers.
2. China's tax law stipulates that royalties or personal income tax on royalties shall be levied at a rate of 20%, with a reduction of 30% according to the tax payable. The income from the manuscript fee is calculated and paid as the income from each publication and distribution. The specific calculation method is as follows:
(1) When the income from each payment is less than 4,000 yuan, the taxable income from each payment =-800;
(2) When the royalty income is more than 4,000 yuan each time, the taxable income = income per time *( 1-20%). If the royalty income does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.
Legal basis: Article 3 of the Individual Income Tax Law of People's Republic of China (PRC).
Personal income tax rate:
(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);
(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);
(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%.