Legal analysis: according to the specific performance, if it is the income from remuneration, it will be exempted from value-added tax; If it is income from labor remuneration, it should pay value-added tax; May constitute the income from the transfer of property, should pay taxes and pay value-added tax. The term "income from remuneration for writing" refers to the income obtained by individuals because their works are published in books, newspapers and periodicals. The author has complete copyright in the work, and after publication or publication, the work still belongs to the author. Income from labor remuneration refers to the income obtained by individuals engaged in labor activities such as design, painting and calligraphy, sculpture and painting. In the income from labor remuneration, the author is only hired to create, and does not have complete copyright in painting and calligraphy works, but only has the right of signature at most.

Legal basis: Article 6 of the Regulations on the Implementation of Individual Income Tax: the scope of personal income stipulated in the Individual Income Tax Law;

(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment.

(2) Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, lecturing, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio and video recording, performance, performance, advertisement, exhibition, technical service, introduction service and brokerage service.

(3) The term "income from royalties" refers to the income obtained by individuals from publishing their works in the form of books, newspapers and periodicals.

(4) Income from royalties refers to income obtained by individuals from providing patents, trademarks, copyrights, the right to use non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration.

(5) Operating income means: 65,438+0. Income obtained by individual industrial and commercial households engaged in production and operation, and income obtained by investors of sole proprietorship enterprises and individual partners of partnership enterprises engaged in production and operation of sole proprietorship enterprises and partnership enterprises registered in China;

2 individuals engaged in paid service activities such as running schools, medical care and consulting according to law;

3 individuals from enterprises and institutions contracting, leasing, subcontracting, subletting income;

Individuals engaged in other production and business activities.

(6) Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals with creditor's rights and equity.

(7) Income from property leasing refers to income obtained by individuals from renting real estate, machinery and equipment, vehicles, boats and other property.

(8) The term "income from property transfer" refers to the income obtained by individuals from the transfer of securities, stock rights, partnership property shares, real estate, machinery and equipment, vehicles, boats and other property.

(9) Accidental income refers to personal winning prizes, winning prizes, winning lottery tickets and other accidental income.

If it is difficult to define taxable income items for personal income, it shall be determined by the competent tax authorities in the State Council.

"Every time" as mentioned in Article 14 of the Regulations for the Implementation of Individual Income Tax shall be determined according to the following methods: (1) Income from labor remuneration and royalties shall be regarded as one-time income; If it belongs to the continuous income of the same project, the income obtained within one month shall be regarded as one time. (two) the income from the lease of property shall be obtained within one month. (3) Income from interest, dividends and bonuses shall be doubled by paying interest, dividends and bonuses. (4) Accidental income, obtained once at a time.