The high income of the anchor has always been a topic that everyone talks about. For example, in the recent Double Eleven, the anchor with goods can be said to have earned a lot of money. It is understood that the sales of live broadcast rooms in Li Jiaqi and Viya are * * * 6.7 billion yuan. Oh, my God! This year's Double Eleven alone has created so many sales, not to mention before. Some people may be curious, how does the anchor pay taxes after earning so much money? At present, there are four main business models for online celebrity live broadcast, with different models and different taxes.
1, the network celebrity anchor works in an independent capacity, and the live broadcast platform is just a place.
The relationship between the platform and online celebrities is not an employment relationship, but a labor relationship. At this time, the platform should withhold and pay taxes according to the remuneration of labor services, and online celebrities should issue invoices to the tax authorities and pay value-added tax and additional tax at the same time.
Note: Generally speaking, individuals invoice the tax authorities according to their income from labor remuneration and business income. If they can choose, it is recommended to open a business income type. Local individuals go to the tax authorities to issue business income invoices, and the individual tax is 0.5% of the approved tax, and they do not participate in comprehensive income (wages and salaries; Income from labor remuneration; Royalties; Royalty income), withholding agents do not need to withhold and pay taxes, and issue tax payment vouchers on the spot. Interested parties can consult information or ask their local taxes.
Labor remuneration is withheld and remitted according to the tax rate of 20%-40%, and it is necessary to participate in the final settlement of comprehensive income in the following year, with a higher tax rate.
2. Individuals set up a studio to broadcast live through the platform, and the studio and the live broadcast platform belong to labor relations.
This way is a very common way at present, and many online celebrities also use this way for tax planning.
The studio is generally a sole proprietorship enterprise, and the income obtained is subject to personal income tax according to the operating income, which can be applied for verification and collection, and the tax burden is low.
For example, a local sole proprietorship enterprise can approve the levy, and the taxable income rate is 10%. Then according to the five-level progressive system of 5%-35%, the personal business income tax of a small-scale taxpayer (with an annual invoice amount of less than 5 million) is 0.5%-2. 19%, plus value-added tax 1% and additional tax of 0.06. When the operator withdraws profits after paying taxes, he can dispose of the remaining funds freely without paying taxes (dividends).
However, the approved collection is tightening now, and most of the places that can be approved for collection are in some economic development zones, such as local parks in Bian Xiao. If you are interested, you can find out about the small water army.