个人稿酬所得该不该缴增值税?专家:不应缴纳
发布日期:2018-05-16   点击次数:646次   来源:人民网

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近日,一名微博ID为“小磊3rd”的网友反映,经咨询国家税务总局纳税服务热线12366得知,个人稿酬所得,在缴纳个人所得税之外,还需要缴纳增值税。


  这名微博ID为“小磊3rd”的网友认为,营改增指的是以前缴纳营业税的应税项目改成缴纳增值税,但个人给报刊写稿并非营业,之前也没有缴过营业税,现在为何要缴纳增值税?


  对此网友评论争议不断,记者向不同省市的国家税务局进行求证,得到了不同的答案。


  缴还是不缴?各地说法不一


  记者首先拨打国家税务总局纳税服务热线12366进行求证。咨询员回复称,给报刊等写稿获得的稿酬需要缴纳增值税,依据《财政部国家税务总局关于全面推开营业税改征增值税试点的通知》(财税〔2016〕36号)(以下简称36号文)中的附件1第一条:在中华人民共和国境内销售服务、无形资产或者不动产的单位和个人,为增值税纳税人,应当按照本办法缴纳增值税,不缴纳营业税。个人稿酬所得符合这项规定,故而应当缴纳增值税。


  税额有两种核定方式:一种是按次核定,500元是起征点;另一种是按月核定,2万为起征点,可以享受小微企业不到3万免征增值税。个人缴纳适用的税率是3%,具体方法是去税务机关代开发票,给写稿人代征增值税和相应的附加税。


  随后记者致电北京国税局12366服务热线,得到的答复是:稿酬属于个人转让著作权,应免征增值税,只交个人所得税即可,此依据仍然是36号文,其附件3《营改增试点过渡政策的规定》的第一条第十四款显示,个人转让著作权免征增值税。


  而浙江省国税局和重庆市国税局在接到同一问题时,首先表示需要征收增值税。浙江省国税局咨询员称,个人稿酬所得属于销售无形资产,如果是将作品所有权卖出即算作个人转让著作权,应当免收增值税;如果只是出售了作品的使用权,所获得的稿酬应当缴纳增值税。


  重庆市国税局咨询员的回复是“提供服务取得收入需要缴纳增值税”。


  在记者进一步询问后,两家国税局咨询员均表示,建议应咨询当地主管税务机关,判定个人所得稿酬是否属于个人转让著作权的范畴,如果属于才可免征增值税,而对于如何界定个人稿酬所得,两家国税局咨询员均没有明确答复。


  专家:个人稿酬所得不应缴纳增值税


  个人稿酬所得要不要缴纳增值税?记者就此问题采访了相关专家学者。北京市中闻律师事务所合伙人高晓峰律师表示,根据增值税暂行条例,增值税的征税对象包括销售货物或者加工修理修配劳务、销售服务、无形资产、不动产以及进口单位的进口货物的单位和个人,不包括文章的作者,因此稿酬不应缴纳增值税。


  东北财经大学财政税务学院教授安福仁表示,稿酬属于个人转让著作权范畴这个问题没有争议。稿酬属于转让著作权,而转让著作权又属于转让无形资产范畴,因此,个人稿酬所得属于增值税征收范围。但是,以往征营业税时对稿酬收入实行了免征营业税,营改增之后,现在正处于过渡期,根据《营改增试点过渡政策的规定》的第一条第十四款,对个人转让著作权实行免增值税。


  中国法学会财税法学研究会会长、北京大学法学院教授刘剑文详细解读了关于个人稿酬所得的缴税问题。他表示,稿酬所得从来没有交过增值税,稿酬所得既不属于销售服务也不属于不动产,如果出版社或杂志社把作品生产出来以后有了收益,那么(出版社或杂志社)需要缴纳增值税,而不是作者本人要缴纳增值税,这是主体不清晰的问题。


  刘剑文指出,现在稿酬个人所得除了要缴纳个人所得税之外,还没有其他的依据说明要缴纳其他的税收。“作品是作者通过劳动自己创造的成果,国家政策这样制定其实是基于对劳动者劳动所得的一种保护。不应把作品复制的传播者、销售者应该缴的税和个人稿费所得所缴的税混在一起。”


  此外刘剑文认为,稿费个人所得税的起征点太低了,现在规定4000元以下扣除800,4000元以上扣除20%,而稿酬是作者自己通过劳动获得的回报,有的人花一辈子心血才写出一本书,对于这种劳动应该给予鼓励,建议提高稿费个人所得税起征点。


  ——人民网北京5月14日电(记者 赵恩泽   实习生 江虹霖)


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