Do online writers need to pay their own taxes

Network novel writers income in accordance with the remuneration for labor to pay taxes. According to the relevant legal provisions of the manuscript remuneration income, the applicable proportional tax rate, the tax rate of twenty percent, and according to the taxable amount of a reduction of thirty percent. The effective tax rate is fourteen-eighths of one percent. The income of network novel authors is calculated according to royalties, and the royalty income tax is the personal income tax payable by their individuals. The royalty income tax refers to the tax levied on royalties or tax rewards received by authors and other copyright holders. Britain, the United States and other Western countries on personal income, including royalty income, levy personal income tax, do not open a separate royalty tax. In China, the individual income tax on royalties is equal to the individual income tax on remuneration for labor services. The taxpayers of individual income tax include both resident taxpayers and non-resident taxpayers. Resident taxpayers are fully liable to pay tax and must pay individual income tax on all their income derived from within and outside China, while non-resident taxpayers pay individual income tax only on their income derived from within China.

The standard of how much salary to pay tax is:

The starting point is 5,000 yuan , levied on the part of more than 5,000 yuan, more than 5,000 yuan, depending on the amount of more than a different tax rate:

1, less than 3,000 yuan part, that is to say, more than 5,000 yuan amount of less than 1,500 yuan, 3%;

2, more than 3,000 yuan less than 12,000 yuan part, that is, more than 5,000 yuan amount of less than 1,500 yuan, 3%;

3%. p>2, the portion above 3,000 and below 12,000 is 10 percent.

In summary, the novel writer income in accordance with the remuneration for labor to pay taxes. According to the relevant legal provisions of the remuneration income, the applicable proportional tax rate, the tax rate of twenty percent, and according to the taxable amount of a reduction of thirty percent.

Legal basis:

The Individual Income Tax Law of the People's Republic of China

Article 2

The following individual income shall be subject to individual income tax:

(1) Wages, salaries;

(2) Income from remuneration for services;

(3) Income from remuneration for articles;

(4) Royalties; and (5) Income from the sale of articles. (iv) royalty income;

(v) business income;

(vi) interest, dividend, bonus income;

(vii) property rental income;

(viii) property transfer income;

(ix) incidental income. Resident individuals obtaining income from the first to the fourth items of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate their individual income tax on a consolidated basis according to the tax year; non-resident individuals obtaining income from the first to the fourth items of the preceding paragraph shall calculate their individual income tax on a monthly basis or on a sub-item basis. Taxpayers obtaining income from the fifth to ninth items of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.