What tax is levied on transfer of copyright?

Personal income tax is levied on the transfer of copyright. According to relevant legal provisions, the scope of various personal incomes stipulated in the Personal Income Tax Law includes the relevant remuneration obtained by individuals from providing the right to use patent rights, trademark rights, Copyrights, non-patented technologies and other franchises. Regarding the question of what tax is levied on the transfer of copyright, the editor of Legal Savior Network will answer it in detail for you below.

1. What taxes are levied on the transfer of copyright

1. Personal income tax is levied on the transfer of copyright. According to relevant legal provisions, the scope of various personal incomes stipulated in the Personal Income Tax Law includes the relevant remuneration obtained by individuals from providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises.

2. Legal basis: "Implementation Regulations of the Individual Income Tax Law of the People's Republic of China" Article 3,Unless otherwise stipulated by the financial and taxation authorities of the State Council, the following income, regardless of whether the place of payment is within the territory of China, shall be derived from within the territory of China Income:

(3) Income obtained from licensing various franchises for use in China.

"Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China"Article 6

The scope of various personal incomes stipulated in the Personal Income Tax Law:

(4) Royalties Income refers to the income obtained by individuals from providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; the income obtained from providing the right to use copyrights does not include income from royalties.

2.How to transfer copyright

Documents required for copyright transfer registration:

1. Contract registration form filled out as required;

2. Copy of contract;

3. Proof of identity of the applicant.

3. What is the transfer process?

Submit an application →Registration agency inquiry→Registration agency acceptance→Registration personnel review→Registration completed

Information required for transfer:

1. Contract registration application form and stamp;

2. Transfer or exclusive license contract and stamp;

3. Identity documents of both parties to the transfer: The enterprise shall provide a copy of the business license and be stamped; the natural person shall submit an ID card or passport, etc.; 4. A copy of the computer software registration certificate

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