网络主播应如何缴纳个税？

Group 1 - The article discusses the taxation implications for online streamers, particularly focusing on labor contracts and income classification [2] - It outlines the tax withholding rates for labor remuneration, specifying that income not exceeding 4,000 yuan can have a deduction of 800 yuan, while income above this threshold allows for a deduction of 20% [2] - The article provides a detailed tax rate table for individual labor remuneration, indicating different withholding rates based on income brackets [2] Group 2 - It explains the tax obligations for online streamers who establish their own studios as individual businesses, highlighting the need to pay taxes based on operating income [2] - The calculation formula for taxable income includes deductions for costs, expenses, and losses, with specific provisions for special deductions [2] - The article emphasizes that if streamers have comprehensive income in a year, they can choose to deduct certain expenses from either operating income or comprehensive income, but not both [2]