Abstract: Punitive damages for copyright infringement are generally considered to be attributable to the victims. However, it is easy to make the victims get unjust enrichment if the punitive damages are too high, and if the punitive damages are too low, the punitive damages system cannot be used to punish the infringer properly. In order to solve the contradiction，it is an effective measure to allocate the punitive damage ascription reasonably. A portion of the punitive damages are distributed to the victims, to compensate the rest of loss which is not covered by compensatory damages，and the rights cost which is not supported by the court. The remaining punitive damages are distributed to the copyright protection fund to help those whose copyrights are in- fringed and have difficulties in rights cost when maintaining legal rights．