2. Individual income tax is generally calculated and paid according to the operating income stipulated in the Individual Income Tax Law; However, there are simple tax methods everywhere. That's the 2% you said. You can only apply to the local tax authorities.
3. If the studio is an enterprise, enterprise income tax shall be paid according to the above provisions. If it does not meet the requirements of the enterprise, please use other regulations.
4. The profits distributed by the investors belong to the partnership, and the individual income tax is paid by the investors according to the shared profits, which belongs to the after-tax profit distribution and is not included in the enterprise income statement. The tax rate pays personal income tax according to dividend income, which is 20% of profit.
5. The salary income obtained by individuals in the studio should be calculated as salary income and pay personal income tax.
Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons (residents and non-residents) in the process of personal income tax collection and management.
Taxpayers of individual income tax include resident taxpayers and non-resident taxpayer. Resident taxpayers have the obligation to pay taxes in an all-round way, and must pay individual income tax on all their income inside and outside China; Non-resident taxpayer only pays individual income tax on its income derived from China.
Legal basis: Individual Income Tax Law of People's Republic of China (PRC).
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.
Article 3 The tax rate of individual income tax:
(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);
(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);
(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.