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Should university professors pay personal income tax on the income from publishing paintings and calligraphy works?
That's not true. The income of professors from publishing works should be calculated and paid according to the remuneration income, not according to the remuneration income.

The regulations for the implementation of the tax law provide the following provisions on royalties and royalties:

The term "income from remuneration for writing" refers to the income obtained by individuals because their works are published in books, newspapers and periodicals.

Income from royalties refers to the income obtained by individuals from providing franchise rights such as patents, trademarks, copyrights and non-patented technologies; The income from providing the right to use copyright does not include the income from remuneration.

The income obtained by professors from publishing their paintings and calligraphy works obviously belongs to the income obtained by individuals from publishing their works in the form of books, newspapers and periodicals, and does not belong to the income obtained from providing copyright. Therefore, it belongs to royalties, not royalties.

The income obtained by the author from public auction (bidding) of the original or copy of his manuscript belongs to the income obtained from the use of copyright, and the income from royalties should be taxed.

If the paintings and calligraphy works published by professors clearly belong to the income from copyright transfer, then personal income tax should be paid according to the 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. The proportional tax rate of 20% is applicable, and the corresponding tax amount is reduced by 30% according to the regulations.