(1) taxable income

The calculation method of expense deduction is the same as that of labor remuneration.

(2) Determination of various incomes

1. Every time an individual publishes the same work in a book, newspaper or periodical, whether the publishing unit pays the remuneration in advance or separately, or pays the remuneration after the work is printed, it should be merged into one tax.

2. The remuneration for publishing, distributing or republishing the same work in two or more places may be taxed separately on the income obtained in each place or republishing point.

3. (1) If the same work of an individual is serialized in newspapers and periodicals, the serialized income shall be merged into one. (2) If a book is published again after being serialized, or if it is published first and then serialized, it shall be regarded as reprinting the remuneration and taxed by stages.

4. After the death of the author, individuals who receive remuneration for works behind him shall be taxed according to the income from remuneration.

(3) Calculation method of tax payable-minus 30%.

Taxable amount = taxable income × applicable tax rate (20%)

Actual tax paid = tax payable ×( 1-30%)

Example of Textbook An engineer got 9,000 yuan for publishing his textbook in February 2008 and 4,000 yuan for printing it in June 2008. Calculate the personal income tax payable by engineers when they get paid.

Answer: The remuneration income of engineers should belong to an income according to the regulations, and the tax payable (actually paid tax) should be calculated together.

(1) tax payable = (9000+4000) × (1-20% )× 20% = 2080 (yuan)

(2) actual tax paid = 2080× (1-30%) =1456 (yuan)

According to the relevant provisions of the individual income tax law, the following statement is true ().

A. The remuneration for the same job obtained by stages shall be consolidated into one tax payment.

B. The remuneration obtained from republishing the same work shall be taxed on the basis of twice income.

C. after the publication of the same work, the remuneration obtained by increasing the number of prints shall be taxed according to the income obtained twice.

D. the income from remuneration for the same work published in two places at the same time is combined into one tax payment.

E. The income from the remuneration of the same work published in newspapers and periodicals before publication shall be combined into one-time tax payment.

Answer AB

For example, the salary income of a university professor in 2007 is as follows:

(1) published two papers, which were awarded to 500 yuan and 1800 yuan respectively.

(2) Published a monograph in April 2006, with a remuneration of 12000 yuan. It was revised and reprinted in 2007, and the remuneration was 13500 yuan.

(3) In March 2007, a textbook was compiled and published with a remuneration of 5,600 yuan. In June of the same year, the print run was increased by 5438+ 10 month, and the extra remuneration was 5200 yuan.

Please calculate the personal income tax payable on the professor's salary in 2007.

Answer:

(1) The remuneration for a paper is 500 yuan, which is lower than the exemption amount and is not taxed; The remuneration for another paper 1800 yuan is higher than the exemption amount, and personal income tax should be paid.

Tax payable = (1800-800) × 20 %× (1-30%) =140 (yuan)

(2) Income from republishing the same work shall be regarded as income from another remuneration and personal income tax shall be paid.

Taxable amount =13500× (1-20% )× 20 %× (1-30%) =1512 (yuan)

(3) If the remuneration of the same work is increased due to additional printing after publication, the individual income tax shall be calculated by combining it with the remuneration obtained at the time of previous publication.

Taxable amount = (5600+5200) × (1-20% )× 20 %× (1-30%) =1209.6 (yuan)