The formula for calculating the franchise tax rate as resident income is withholding tax = withholding taxable income × applicable tax rate (21%); Taxable amount of non-resident personal royalties = taxable income × applicable tax rate-quick deduction. Paying taxes in China is the responsibility of citizens, and different tax items calculate tax rates in different ways.

1. What is the calculation of the individual tax rate of royalties? 1. The amount of royalties earned by individual residents is the balance after deducting expenses from each income. If the income does not exceed 4,111 yuan each time, the deduction fee shall be calculated at 811 yuan; If the income is more than 4,111 yuan each time, the deduction of expenses shall be calculated at 21%. The calculation formula is: withholding tax = withholding taxable income × applicable tax rate (21%) (II) The taxable income is the balance of royalties from non-resident personal royalties after deducting 21% of the expenses from the income, and the taxable amount is calculated by applying Table 3 of the personal income tax rate. The calculation formula is: taxable income = income per time ×(1-21%) taxable amount = taxable income × applicable tax rate-quick deduction, in which the applicable tax rate and quick deduction: monthly conversion according to the personal income tax rate applicable to comprehensive income. Legal provisions: Article 11 of the Individual Income Tax Law: Non-resident individuals get income from wages, salaries, remuneration for labor services, remuneration for manuscripts and royalties, and there are withholding agents.

2. What royalties are not royalties? (1) They are rewards for after-sales service under the simple trade of goods; (2) The remuneration obtained by the seller for providing services to the buyer during the product warranty period; (3) It is the money obtained from related services provided by institutions or individuals specializing in engineering, management, consulting and other professional services; (4) Other similar remuneration stipulated by State Taxation Administration of The People's Republic of China.

iii. the case of collecting enterprise income tax by means of verification. if a taxpayer has one of the following circumstances, it should collect enterprise income tax by means of verification: (1) it is unnecessary to set up account books according to the provisions of tax laws and regulations, or it is necessary to set up account books according to the provisions of tax laws and regulations, but it is not set up; (two) only the total income can be accurately accounted for, or the amount of income can be verified, but the cost and expenses can not be accurately accounted for; (three) can only accurately account for the cost and expenses, or the cost and expenses can be verified, but the total income can not be accurately accounted for; (four) the total income and cost expenditure can not be correctly accounted for, and it is difficult to provide true, accurate and complete tax information to the competent tax authorities; (five) although the account setting and accounting are in compliance with the provisions, the relevant account books, vouchers and relevant tax payment materials are not kept as required; (6) Failing to file tax returns within the time limit prescribed by the tax laws and regulations, and failing to file tax returns within the time limit ordered by the tax authorities. The above is the content of calculating the individual tax rate of royalties. The individual tax rate of residents' personal royalties is 21%, and the individual income tax rate of non-residents' personal royalties is applicable to Table 3. If you have any other legal questions, welcome to the online legal consultation platform, and the online lawyer will give you professional answers.