First, anchor network celebrities work in an independent capacity. Network celebrity anchors can sign a cooperation agreement with the anchor platform, and the two sides have a labor relationship, not an employment relationship. The live broadcast income belongs to the income from the anchor's labor remuneration, and the platform shall withhold and remit personal income tax according to the labor remuneration. When paying labor remuneration, you should ask for invoices, and pay value-added tax and additional tax according to law when issuing invoices to tax authorities.
Second, network celebrity anchors set up personal studios. Network celebrity anchors provide live broadcast services in the name of personal studios, which generally belong to individual proprietorships, individual partnerships or individual industrial and commercial households, and pay personal income according to operating income.
Third, the network celebrity anchor signed a contract with the brokerage company. If the network celebrity anchor is not directly related to the live broadcast platform, it can sign an agreement with the brokerage company. But the relationship with the brokerage company depends on the form of the agreement.
1) Sign a labor contract: the brokerage company will withhold and pay taxes according to the salary income.
2) Signing a labor service agreement: Withholding and paying taxes according to the income from labor remuneration, anchor network celebrities also need to issue invoices to the tax authorities and pay value-added tax and additional tax according to law.
Fourth, the network celebrity anchor signed a labor contract with the live broadcast platform. The network celebrity anchor can sign a labor contract with the live broadcast platform, and the two parties become an employment relationship. In this case, the live broadcast of online celebrities is part of the work, and the income obtained belongs to the live broadcast platform, and the settlement made by the live broadcast platform to the anchor is withheld and remitted as salary income.
legal ground
Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) shall be subject to individual income tax: (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.