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].