Group 1 - The core viewpoint is that network anchors can establish a labor relationship with platforms or institutions by signing labor contracts, which means all their income, including sales and tips, belongs to the platform or institution, and they must pay personal income tax accordingly [3] - Under labor contracts, the income is classified as labor remuneration, which requires withholding tax based on the income received, with specific deductions applicable depending on the income level [5] - If network anchors establish studios as individual businesses or partnerships, they are required to pay personal income tax based on their business income [6] Group 2 - The personal income tax withholding rate table for labor remuneration indicates that for income not exceeding 20,000 yuan, the withholding rate is 20%, and for income exceeding 50,000 yuan, the rate increases to 40% [5] - The personal income tax rate table for business income shows that for annual taxable income not exceeding 30,000 yuan, the tax rate is 5%, and it increases to 30% for income exceeding 500,000 yuan [9] - Special deductions can be applied during the annual tax settlement, allowing network anchors to choose deductions from either business income or comprehensive income, but not both [8]

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]