Core Points - The article discusses the taxation of personal income tax related to royalty income, including definitions, calculations, and specific regulations [3][4][5][7]. Group 1: Definition of Royalty Income - Royalty income is defined as income obtained by individuals from the use of rights such as patents, trademarks, copyrights, and other licenses, excluding manuscript royalties [3]. Group 2: Calculation of Personal Income Tax on Royalty Income - Residents must calculate personal income tax on royalty income annually, with withholding agents responsible for pre-collecting taxes monthly or per occurrence [4]. - The taxable income from royalty income is calculated as the income after deducting expenses, with specific deductions based on the income amount: for income not exceeding 4,000 yuan, a deduction of 800 yuan is allowed; for income exceeding 4,000 yuan, a deduction of 20% of the income is applicable [4]. - The applicable withholding tax rate for royalty income is 20% [4]. Group 3: Frequency of Royalty Income - The personal income tax law states that royalty income is considered a one-time income if received as a single payment; continuous income from the same project within a month is counted as one occurrence [5]. Group 4: Taxation on Auction Income from Manuscripts - Income from auctioning personal property, such as manuscript works, is taxed similarly to royalty income, with specific deductions applied based on the income amount [7].

Core Points - The announcement by the State Taxation Administration optimizes the prepayment tax declaration for corporate income tax, effective from October 1, 2025 [1][9][22] Group 1: Tax Policy Changes - Enterprises can choose to enjoy the tax credit for special equipment related to energy conservation, water conservation, environmental protection, and safety production either during the prepayment declaration or at the annual settlement [2][6][10] - The revised declaration form includes new items such as "employee compensation" and "export methods" to enhance reporting accuracy [3][16] - The tax credit amount for eligible enterprises can now be reported during the prepayment declaration [4][17] Group 2: Export Business Reporting Requirements - Exporting enterprises must report their income from exported goods accurately, whether through self-operated or entrusted methods [8][11] - Enterprises engaged in export agency business must include their agency fee income in their reported revenue and provide detailed information about the actual exporting party [12][14] Group 3: Declaration Form Adjustments - The revised corporate income tax prepayment declaration form (A class) has been optimized to include additional reporting items and adjust the calculation of prepayment tax [15][19] - The new form will be implemented for monthly and quarterly prepayment declarations starting from September 2025 for monthly filers and the third quarter for quarterly filers [22]