【关注】主播你好,与你相关的个税问题了解一下
蓝色柳林财税室·2026-01-03 01:44

Group 1 - The article discusses the different working models of online streamers, specifically focusing on the tax implications of signing labor contracts versus service contracts [2] - For streamers under labor contracts, all income, including sales and tips, is considered as salary income, and personal income tax is withheld and paid by the platform or organization [2] - The tax rate table for salary income is provided, detailing the progressive tax rates ranging from 3% to 45% based on income brackets [2] Group 2 - For streamers under service contracts, their income is classified as service remuneration, which requires tax withholding based on each payment or monthly, with annual reconciliation for personal income tax [4] - The article outlines the deduction methods for service remuneration, where income not exceeding 4,000 yuan has a fixed deduction of 800 yuan, while income above that has a deduction of 20% [4] - A tax rate table for service remuneration is also included, showing rates from 20% to 40% based on income levels [4]

【关注】主播你好,与你相关的个税问题了解一下 - Reportify