Core Viewpoint - The article discusses the taxation implications for individuals engaged in various forms of income generation, particularly focusing on labor remuneration and business income under the Personal Income Tax Law of the People's Republic of China [6][7]. Group 1: Labor Remuneration Income - Labor remuneration income includes earnings from various services such as design, medical, legal, and consulting services [6]. - If a streamer has an employment relationship with a platform or agency, their income is taxed as salary, with tax withheld by the employer [6]. - Individuals must report their total income for the year and settle any tax differences between March 1 and June 30 of the following year using the Personal Income Tax APP [5][6]. Group 2: Business Income - Business income is defined as earnings from individual businesses, including sole proprietorships and partnerships, as well as income from various paid services [7]. - Taxpayers must calculate their business income tax annually and submit tax returns monthly or quarterly, with a final settlement due by March 31 of the following year [7].
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蓝色柳林财税室·2025-05-19 10:01