How much is the manuscript fee for a work?

1. If your contribution income does not exceed 4,000 yuan (including 4,000 yuan) at a time, the balance after deducting 800 yuan fees is taxable income.

2. If the royalty income exceeds 4,000 yuan each time, after deducting 20% of the expenses, the balance is taxable income.

When calculating the personal income tax payable, the proportional tax rate is 20%, and appropriate concessions are given to reduce the taxable amount by 30%.

Calculation method:

1. If your royalty income does not exceed 4,000 yuan each time:

Personal income tax payable = (income from remuneration -800)*20%*( 1-30%)

Your royalty income exceeds 4000 yuan each time.

Personal income tax payable = [income from remuneration * (1-20%)] * 20% * (1-30%)

Individual income tax shall not be paid if the income from each manuscript fee is less than that of 800 yuan.

5. However, it is worth noting that the concept of "every time" should be distinguished.

For example, if your same work is published or published in installments (that is, if you publish a work, the publishing house will pay you royalties in installments), you should combine them and calculate them at one time.