What are the tax standards for copyright transfer
Article 8 (6) of the "Individual Income Tax Law Implementation Regulations" Income from royalties refers to the income obtained by individuals from providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises. At the same time, the regulations also clearly stipulate that income from providing the right to use copyrights does not include income from royalties.
In addition, according to the "Ministry of Finance and the State Administration of Taxation on According to the provisions of "Notice on Exemption of Business Tax on Certain Items" (Caishuizi [1994] No. 002), individuals who transfer copyrights are exempt from paying business tax.
Objects protected by copyright
(一) Written works;
(2) Oral works;
(3) Music, drama, folk art, dance, acrobatic art works;
(4) Art and architectural works;
(5) Photographic works;
(6) Film works and works created using methods similar to filmmaking;
(7) Graphic works and model works such as engineering design drawings, product design drawings, maps, schematic diagrams;
(8) Computer software;(9) Other works stipulated in laws and administrative regulations.
Objects not protected by copyright
1. The work does not meet the substantive requirements, mainly including calendar, universal number table, universal Tables and formulas
2. In order to protect the interests of the country or the public, it is not suitable to be protected by copyright law
(1) Laws, regulations, resolutions, decisions, orders of state agencies and other legislative , administrative and judicial documents, and their official official translations;
(2) Current affairs news (Article 5 of the Implementation Regulations of the Copyright Law of the People's Republic of China stipulates that current affairs news in the Copyright Law and these Regulations refers to pure factual news reported through newspapers, periodicals, radio stations, television stations and other media.)
Copyright is protected by national laws and cannot be reproduced without permission of the copyright owner. Agree that unauthorized use, copying, and counterfeiting of works will be punished by law depending on the severity of the case. In addition, it should be noted that copyright protection has a legal period. Once the period expires, the work will enter the public domain. If If you have any legal questions and need consultation, the Legal Savior Network also provides online lawyer consultation services. You are welcome to have legal consultation.
