The author auctioned the manuscript of his novel and obtained 200,000 yuan. According to what tax item should he pay personal income tax on this income?

If you want to calculate the personal income tax of 8000 yuan from the auction of a short story manuscript, you can refer to the following calculation formula: individual income tax rate table | series| Rate (%)| deduction| | ---- | ---- | ---- | | Level 1 to 10| 3% | 0 | | Level 10 to 25| 20% | 360 | | Level 25 to 40| 25% | 1800 | | Level 40 and above| 37% | 3600 | The calculation formula was: The amount of tax to be paid = the amount of income x the tax rate-the amount of deduction The amount of income refers to the individual income tax income obtained by individuals, including remuneration, performance remuneration, advertising income, interest, dividends, bonuses, etc. The deduction amount refers to the personal income tax expenses deducted by an individual according to the prescribed standards. Generally, it is the living expenses, property rental expenses, repair expenses, etc. stipulated by the tax law. It should be noted that if the actual deduction amount of the individual is higher than the deduction amount stipulated by the tax law, you need to apply to the local tax bureau for a refund of the extra deduction fee.

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.

The amount of tax that an author should pay for a manuscript that exceeded 600,000 yuan needed to be analyzed according to different taxes and regions. If the author works in China, according to the Individual income tax law of the People's Republic of China, the remuneration income is non-property income and is subject to individual income tax at the rate of accidental income. The specific tax rate calculation method is as follows: - The tax rate for each income from the remuneration does not exceed 4000 yuan is 4%, and the quick deduction is 0; - The tax rate for each income of more than 4000 yuan was 20%, and the quick deduction was 3600 yuan. Therefore, if the author's remuneration exceeds 600,000 yuan, the tax that should be paid according to the above tax rate is about: - "The tax rate:20% × 20% × 600000 = 1200000(Yuan) - Quick deduction:3600 yuan - Total tax:1200000 × 004 × 1040 = 52800(RMB) It should be noted that the specific tax amount needed to be calculated according to the author's actual situation, including the actual situation of the individual, the specific situation of the remuneration, and so on. If the author needs to consult specific tax issues, it is recommended to consult the local tax bureau or professional tax agencies.

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.

Wang Mou published a novel or paid 8000 yuan for his work. According to the law, how much personal income tax should be paid depends on the tax and tax rate of his work. If the remuneration was based on the publication of his work, then it should be treated as a proportional tax rate for creative income. According to China's tax law, the applicable proportional tax rate for creative income is 40%. The specific tax rate is as follows: ``` Grade tax rate (%) 1 35 2 10 3 5 4 20 5 15 6 10 7 5 8 3 9 2 10 1 ``` Therefore, if the remuneration for a novel published by Wang was obtained after January 1,2019, the tax should be calculated according to the above tax rate table and then paid. If Wang's remuneration was based on the publication or adaptation of his work, then it should be treated as income from adaptation or creative services, and the excess tax rate should be applied. The specific tax rate depends on the total income of the remuneration and the applicable gradual tax rate. According to China's tax law, the highest tax rate for the remuneration is 45%. The specific tax rate is as follows: ``` Grade tax rate (%) 1 35 2 10 3 5 4 20 5 15 6 10 7 5 8 3 9 2 10 1 11 0 12 - ``` According to the above tax rate table, if Wang's total remuneration income does not exceed 40000 yuan, then he should pay personal income tax at a tax rate of 3%. The calculation formula is: ``` The amount of tax to be paid = (income-expenses) x tax rate ``` If Wang's total income exceeded 40000 yuan, then he should pay taxes at the highest tax rate.

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 individual income tax law, the author's remuneration must be deducted from the four necessary expenses of the author's remuneration: insurance fees, notary fees, printing fees, and mailing fees. The insurance fee referred to the basic insurance fee necessary for the remuneration, which was the basic insurance fee that should be paid for the remuneration. Generally, it was determined according to industry standards. It usually referred to the remuneration insurance fee paid by the employer for the employee. Notarization fee refers to the fee paid for the payment of remuneration. According to the Individual income tax law, the fee is one of the four necessary expenses for the remuneration. It should be paid by the unit paying the remuneration at the source of the income or the place of employment according to regulations. The printing fee referred to the printing fee paid for the payment of the remuneration, which was generally borne by the paying unit. The mailing fee referred to the mailing fee paid for the payment of the remuneration, which was generally borne by the paying unit. Therefore, after Professor Li received a one-time remuneration of 3500 yuan and deducted the four necessary expenses for the remuneration, the actual personal income tax that should be paid was: Individual income tax to be paid on remuneration = 3500 yuan × 3% × (1-4%) = 1625 yuan Professor Li's personal income tax was 1625 yuan.

Kaka's mother was a writer who received 3700 yuan for writing a book. According to the relevant tax laws, if the income exceeded 2000 yuan, a certain percentage of the tax had to be paid. According to China's tax law, if the income of the author's fee exceeds 2000 yuan, it should pay individual income tax. The individual income tax rate of the author's remuneration is based on the excess gradual tax rate. The specific tax rate is as follows: - The tax rate for royalties of less than 500 yuan is 3%. - The tax rate for royalties between 500 yuan and 2000 yuan is 10%; - The tax rate for royalties between 2000 yuan and 5000 yuan is 15%; - The tax rate for royalties between 5000 yuan and 20000 yuan is 20%; - The tax rate for royalties exceeding 20000 yuan was 25%. Therefore, Kaka's mother had to pay personal income tax according to the specific income of the royalties. At the same time, she could consult a professional tax agency or lawyer to understand the relevant tax regulations and how to pay taxes to ensure that her tax obligations were fulfilled correctly.

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.

Online novel authors were often involved in various types of taxes, depending on the genre of their work and the tax policies of the place where they were located. The following are some possible situations: 1. copyright tax: the copyright of an online novel author may belong to the country or region, and they need to pay copyright tax according to regulations. This is a common type of tax aimed at protecting original intellectual property. 2. Royalty: Web novelists may also receive royalties, which is a portion of the profits from adapting or translating their works. The royalty rate varied according to the situation and location. 3. Value added tax: If the author of the online novel sells his work to a publishing house or platform, he will have to pay value added tax. Value added tax was a certain percentage of the value added as tax. 4. Enterprise income tax: If the income of an online novel author exceeds a certain threshold, they will have to pay enterprise income tax. The tax rate of enterprise income tax varies according to different situations and locations. 5. Other taxes: Web novelists may also have to pay other types of taxes such as accidental income tax, capital gains tax, etc. It should be noted that the tax situation of web novel authors may vary according to their location, genre, source of income, and other factors. The specific situation needs to be analyzed according to the specific situation.