稿酬所得的收入额-法律综合法律援助-法律咨询免费平台-国际律师联盟

问题

稿酬所得的收入额

释义

法律主观：

稿酬所得，是指个人因其作品以图书、报刊形式出版、发表而取得的所得。作品发表后交付给作者的稿费，它是出版机构发表作品后给付作者的报酬。稿酬是作者的一项重要经济权利，是对作者创造性劳动的物质补偿，是著作权人所享有的一项重要经济权利，任何人不能随意剥夺。

法律客观：

《国务院关于修改<中华人民共和国个人所得税法实施条例>的决定》第八条税法第二条所说的各项个人所得的范围：（五）稿酬所得，是指个人因其作品以图书、报刊形式出版、发表而取得的所得。

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