稿酬是作者的经济权利。按照规定或合同约定支付稿酬并代扣代缴个人所得税是出版社应尽的义务。不付、少付、拖欠稿酬和偷逃稿酬税款等不当之举,侵犯了国家和著作权人的利益。应采取增强法制意识、加强制度建设、提高稿酬标准和提高稿酬个税起征点等措施防范违法行为,维护各方权益。 Remuneration is the author’s economic rights. In accordance with the provisions or contract payment remuneration and withholding personal income tax is the publisher’s obligation. Non-payment, underpayment, payment of taxes in arrears, tax evasion on remuneration, etc. violated the interests of the state and the copyright owner. Measures such as raising awareness of the legal system, strengthening system construction, raising the standard of remuneration and raising the tax threshold of taxes and fees should be taken to prevent illegal activities and safeguard the rights and interests of all parties.