The anchor brings the goods in the name of the studio, and the taxpayer is the studio. The studio type is usually a sole proprietorship enterprise or individual industrial and commercial households. Value-added tax can be paid as a small-scale taxpayer, and the tax amount is income multiplied by 3% (1% preferential tax rate). You can also apply for general taxpayer status, and the tax amount is the value-added amount multiplied by the tax rate of 6%. In terms of personal income tax, it is levied according to the five-level progressive tax rate of 5%-35% of "operating income".
The anchor brings the goods in the name of the company, and the taxpayer is the company and the legal person enterprise. Value-added tax, like the studio type, no longer imposes personal income tax, but corporate income tax. Companies that meet the corresponding conditions can enjoy preferential tax policies such as small and meager profit enterprises.
The employer has not concluded a written labor contract, but the following conditions are met at the same time, and the labor relationship is established:
1, the employer and the employee meet the subject qualifications stipulated by laws and regulations;
2. Workers accept the labor management of the employer and engage in paid labor arranged by the employer, and the labor rules and regulations formulated by the employer according to law shall apply;
3. The labor provided by the laborer is an integral part of the employer's business), then there is a labor relationship between the two. At this time, the basic salary obtained by the anchor and the user's reward share should be recognized as salary income, and the progressive tax rate of 3%-45% is applicable. The live broadcast platform is the withholding agent, and the personal income tax should be withheld and remitted by the anchor.
Whoever forges, alters, conceals or destroys account books and vouchers without authorization, or overstates expenditure or underreports income in account books, or refuses to declare or falsely declare tax after being notified by the tax authorities, and fails to pay or underpays the tax payable, the tax authorities shall recover the tax withheld or underpaid, and impose a fine of more than 50% and less than five times the tax underpaid. If a crime is constituted, criminal responsibility shall be investigated according to law.
legal ground
Individual Income Tax Law of the People's Republic of China
Article 2 Individual income tax shall be paid on the income of the following individuals:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.