When it comes to royalties, many people, even people in the legal circle, think that "royalties" are a kind of tax. In fact, this is a great misunderstanding of the meaning of royalties. Royalties and state taxes are completely different. So what is the royal family? What does royalties have to do with state taxes?
Royalty is a way of payment, specifically, it refers to a certain monetary share that the copyright owner gets because others use his work. Broadly speaking, some people regard royalties as a kind of reward. Royalties can be further divided into publishing royalties, performance royalties, recording royalties, reproduction royalties and public borrowing royalties.
Among them, publishing royalty is the main application method. The calculation method of publishing royalty is: book unit price × book print or sales volume × edition tax rate; Royalties for plays, music, dances, etc. The calculation is as follows: total box office income × edition tax rate; The calculation method of recording royalty is: unit price of recording products × number of recordings issued × edition tax rate.
The layout tax system is generally not applicable to the payment method of published works in newspapers and periodicals. Royalty tax rate is used to calculate the percentage of royalty amount, which generally depends on the nature of the work, the author's reputation, market demand and other factors, and is determined by the author or his agent through consultation with the publishing house. If there is no agreement, the relevant standards stipulated by the state shall apply. Copyright royalties and public lending right royalties are common in developed countries' copyright laws and regulations, but there are no relevant provisions in China.