There are two kinds of remuneration calculation: basic remuneration and printing remuneration.
In fact, the hair style system of published publications in China is not the internationally accepted page tax system.
The so-called system of basic remuneration plus printing number is still based on basic remuneration, supplemented by printing number remuneration.
The determination of the basic remuneration is based on "the quality of the work and the difficulty of translation", and its basic principles are to evaluate the price according to the quality, pay the remuneration according to the quality, and give consideration to the number of prints.
In the Internet age, the definition of remuneration has added a new content, and the website owner pays remuneration to the author according to the click-through rate of the works published on the website.
Second, what is the payment method of the remuneration?
At present, there are few magazines that pay their remuneration through Alipay.
Magazine's remuneration is generally paid by typing on a bank card or mailing a withdrawal notice through the post office.
Nowadays, many magazines still send remuneration by mail. The mailing address is the address marked when you put in the coin. After receiving the withdrawal notice, you can take it and your ID card to the Postal Savings Bank to collect it.
At present, stories, youth abstracts and readers can all pay by punching in.
Three, the calculation method of personal income tax on remuneration
Taxable income refers to the balance of income obtained by an individual every time after deducting the prescribed expenses according to the quota or quota. Every time the income does not exceed 4,000 yuan, the expenses will be deducted from 800 yuan; If the income exceeds 4,000 yuan each time, 20% of the expenses will be deducted according to a fixed proportion. If the proportional tax rate of 20% is applied and the corresponding tax rate of 30% is reduced according to the regulations, the actual tax rate is 14%, and the 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%).
The income obtained each time shall be determined in accordance with the following provisions:
1. Every time an individual publishes the same work (written works, calligraphy and painting works, photographic works and other works) in the form of books and newspapers, regardless of whether the publishing unit pays the remuneration in advance or separately, or pays the remuneration after the work goes to press, the income from the remuneration shall be consolidated and personal income tax shall be levied at one time. Individual income tax may be levied on the income obtained by publishing or republishing (revising) the same work in two or more places, or on the income obtained from different places or republishing (revising) respectively.
Two. If an individual's same work is serialized in newspapers and periodicals, all the remuneration income obtained from serialization shall be merged into one time, and personal income tax shall be levied according to 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.
Three. After the death of the author, personal income tax is levied on individuals who receive remuneration for their works.
Two. If an individual's same work is serialized in newspapers and periodicals, all the remuneration income obtained from serialization shall be merged into one time, and personal income tax shall be levied according to 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.
Three. After the death of the author, personal income tax is levied on individuals who receive remuneration for their works.