The bonus for scientific research papers belongs to the first paragraph of Article 4 of the Individual Income Tax Law, and is the bonus for science, education, technology, culture, health, sports, environmental protection, etc. issued by the provincial people's government, the State Council ministries and commissions, China People's Liberation Army units above the corps level, foreign organizations and international organizations. You can not accept it, otherwise you must pay according to the provisions of paragraph 5 or paragraph 10 of Article 2. Article 3 The tax rate of individual income tax is 3. A proportional tax rate of 20% shall apply to the income from remuneration for writing, and the tax rate shall be reduced by 30% according to the taxable amount. Article 6 Calculation of taxable income: If the income from labor service, royalties and property lease does not exceed 4,000 yuan each time, the expenses shall be reduced by 800 yuan; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. It also depends on the personal income tax rate table.