The income derived from the provision of the right to use copyrights includes two incomes, of which the income from royalties is not taxed according to the royalties, but according to the income from royalties.
Royalties: royalties from patents or know-how; royalties from trademarks; royalties from copyrights; and royalties from distribution rights, sales rights or other similar rights. Individuals for public welfare and relief donations within China, the donation amount does not exceed 30% of the taxable income declared by the taxpayer, can be deducted from their taxable income.
The taxable conditions of royalties: royalties are related to imported goods; the payment of royalties constitutes a condition for the sale of imported goods to the People's Republic of China*** and within the country.
"The Chinese people's *** and the implementation of the individual income tax law regulations" article 6 of the individual income tax law of the scope of the individual income:
(a) wages, salaries, refers to the wages, salaries, bonuses, year-end raises, labor bonuses, allowances, subsidies, as well as other income associated with the employment or employment of an individual.
(2) Income from remuneration for labor services refers to the income derived by an individual from performing labor services, including those derived from designing, decorating, installing, drafting, assaying, testing, medical, legal, accounting, consulting, lecturing, translating, reviewing, painting, calligraphy, sculpting, film and television, sound recording, video recording, performing, acting, advertisement, exhibition, technical services, referral services, brokering services, agency services, as well as other labor services. income.
(3) Income from remuneration for manuscripts refers to the income obtained by an individual from the publication of his or her work in the form of books, newspapers and magazines.
(d) Royalty income, refers to the income obtained by an individual by providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; the income obtained by providing the right to use copyrights is not included in the income from manuscripts.
(e) business income, refers to:
1. the income derived from production and business activities of individual industrial and commercial households, and the income derived from the production and business activities of sole proprietorship enterprises registered in the territory of the investors of sole proprietorship enterprises and individual partners of partnerships;
2. the income derived from the running of schools, medical treatment, counseling and other paid service activities of individuals in accordance with the law;
3. the income derived from the provision of copyrights, trademarks, copyrights, non-patented technologies and other franchises; the income derived from the provision of the right to use copyrights is not included in the remuneration. Income from contracting, leasing, subcontracting and subletting to enterprises and institutions;
4. Income from other production and business activities.
(6) interest, dividend and bonus income, refers to the interest, dividend and bonus income obtained by individuals owning debt, equity and so on.
(7) Income from property leasing refers to the income obtained by an individual from the leasing of real estate, machinery and equipment, vehicles and vessels, as well as other property.
(viii) Income from transfer of property refers to the income derived from the transfer of securities, equity shares, property shares in partnerships, real estate, machinery and equipment, vehicles and vessels, and other property.
(ix) Incidental income refers to the income derived from winning a prize, winning a lottery, winning a lottery, and other incidental income.
If it is difficult to define the taxable income items of the income obtained by an individual, the competent tax authorities of the State Council shall determine them.