The author of the novel received 3000 yuan in royalties. According to the individual income tax regulations, the portion that exceeded 800 yuan had to pay individual income tax at a rate of 145%. Therefore, the total amount of royalties is 3000+800=3800 yuan, and the tax amount is: 3800 × 145% = 595 yuan Therefore, the author of the novel had to pay 595 yuan in personal income tax to the state.
How the author pays personal income tax on royalties depends on the relevant tax laws of the country or region. Royalties were generally determined by the agreement between the royalty creator and the publishing company, not by the author directly paying the personal income tax. If the author wanted to treat royalties as income and pay personal income tax, he would need to first determine the relevant tax laws of the country or region. According to the tax laws of most countries or regions, royalties should be regarded as a kind of remuneration income and paid personal income tax according to the relevant tax rates. Specifically, if the author sells the copyright of the novel to the bookstore and receives royalties, he can pay personal income tax according to the following steps: 1. Confirm income: The author needs to confirm his royalty income and include it in his total personal income. 2. Calculating taxes: The author needs to calculate the personal income tax that should be paid according to the relevant tax laws of the country or region. 3. Pay taxes: The author needs to pay the calculated taxes directly to the personal income tax payment institution or bank. It should be noted that the personal income tax rate of different countries or regions may be different, and some countries or regions may have additional tax exemption policies. Therefore, the author should carefully read the relevant tax laws and regulations to understand the personal income tax rate and related policies of his own country.
Wang Shuai's father wrote a novel and received a royalties of 7000 yuan. According to the regulations, the portion of the royalties exceeding 800 yuan should be paid at a tax rate of 14%. Wang Shuai's father had to pay taxes at a 14% tax rate on the portion of the 7000 yuan fee minus the 800 yuan deduction that exceeded 5000 yuan. The specific calculation formula is: tax amount = actual income-deduction amount x tax rate Therefore, the tax that Wang Shuai's father had to pay was: Total tax amount = 7000 - 800 = 6200 × 14% = 948 yuan The tax that Wang Shuai's father had to pay was 948 yuan.
A total of 3000 yuan. According to the regulations, the portion of personal one-time income exceeding 800 yuan should be paid according to 20% of personal income. 3000 - 800 = 2200 :2200 yuan x 20% = 440 yuan The remaining royalties are:3000 - 440 yuan = 2560 yuan Therefore, he had no choice.
Zhang Hua earned 3600 yuan for writing a book. According to the Individual income tax law, the portion of the income that exceeded 800 yuan would be subject to individual income tax at 5%. Therefore, he had to pay: 3600 yuan x 5% = 180 yuan The remaining 2400 yuan was not subject to personal income tax. Note: The calculation here is only based on the part of the royalties that exceeds 800 yuan that needs to pay personal income tax. If the income from the royalties did not exceed 800 yuan, there was no need to pay personal income tax.
The income of 200,000 yuan shall be subject to individual income tax according to the "income from property transfer". In accordance with the Individual income tax law of the People's Republic of China (the "tax law"), the tax items, tax rates, and methods of collection of individual income tax shall be determined by the State Council. The tax rates stipulated by the tax law are divided into the following categories: - Syndrome: The syndrome stipulated by the tax law includes the extreme value of the syndrome, the interval between the syndrome, and the syndrome discount. - The syndrome of income from property transfer: The syndrome of income from property transfer stipulated by the tax law includes the syndrome of income from property transfer, sale of property, and transfer of property. Therefore, individual income tax should be paid according to the comprehensive syndrome stipulated by the tax law. The specific tax rate and method of collection needed to be based on.
The author's royalties were usually treated as personal income and had to be paid personal income tax according to the personal income tax law. The specific process was as follows: 1. Confirm the royalty amount: Royalties are paid to the author by the publishing house or the publishing company, so the royalty amount needs to be confirmed first. Royalties were usually calculated based on the word count, pricing, publication date, and other factors. 2. Calculating the tax: According to the personal income tax law, the author needs to multiply the royalty amount by the applicable tax rate to calculate the tax to be paid. Then, deduct the tax according to the specified deduction standard and pay it to the local tax bureau. 3. Submit tax returns: After paying the tax, the author needs to submit a tax return to the local tax bureau in time to explain his tax situation so that the relevant departments can check and deal with it. It should be noted that the individual income tax laws of different countries and regions may be different, so the specific payment process and standards may be different. Before paying personal income tax, the author suggests consulting the local tax bureau or professional tax agency to ensure that the payment process and standards are in accordance with local laws and regulations.
According to the regulations, the part of the individual's one-time income exceeding 800 yuan should be paid 20% of the individual tax amount. Therefore: The amount of tax paid = the income from royalties × 20% = 3000 yuan x 20% = 600 yuan Therefore, he had no choice.
According to the personal income tax calculation method, Teacher Zhang would get the remaining 1000 yuan after deducting 800 yuan. After that, they would need to calculate Teacher Zhang's tax rate for his royalties to calculate how much personal income tax he should pay. The tax rate for royalties was usually determined according to the amount of royalties and deductions. According to the formula: personal income tax rate = 20% + personal income tax deduction/ (income-deduction) Assuming that Teacher Zhang's royalties are 1000 yuan and the deduction is 800 yuan, his royalties tax rate is: Individual income tax rate = 20% + 800 / (1000 - 800) = 20% + 2 = 22 Therefore, Teacher Zhang should pay 22 yuan in personal income tax.
The individual income tax of the one-time royalties is calculated as follows: First, calculate the actual amount of personal income tax paid by deducting the relevant costs and deductions from the one-time payment. Pay personal income tax according to the applicable tax rate of the individual and the tax law. 3. If the applicable tax rate for individuals is relatively low, preferential deductions can be made through quick deductions. After paying personal income tax, you can apply for tax refund or tax exemption from the tax authorities. It should be noted that the specific calculation method and applicable tax rate of one-time royalties may vary from country to country and region. The specific situation needs to be handled according to the local tax law.
The income from the author's remuneration belonged to the income from the lease of property in the personal income tax. The deduction of expenses and deductions from the income from the lease of property needed to be calculated first before the personal income tax was calculated according to the applicable tax rate. The calculation formula was as follows: Individual income tax rate table for remuneration (Automatic QR code recognition) The applicable tax rate of 30% is 0. According to the table, the corresponding quick deduction of the individual income tax rate table for the income from the author's remuneration is 0. Therefore, the individual income tax amount for the income from the author's remuneration is: 2000 × 30% - 0 = 600 yuan Therefore, the personal income tax of 2000 yuan was 600 yuan.