Rewarding network anchors is a new type of income and also requires tax payment. How to pay depends on the situation. Generally speaking, if the anchor is an employee of the company, then the tax will be declared according to the salary.

If the anchor doesn't have a company and only participates in the live broadcast activities as an individual to get paid, it will be declared in the form of labor remuneration. In addition, the way of reward and tax payment is more complicated. Without more specific information, it is difficult to determine which way to declare tax. The proposal shall be decided by the competent tax authority where the tax source is located.

brief introduction

According to the regulations, the income from labor remuneration is the taxable income after deducting expenses, and the withholding tax should be calculated.

When paying taxes in advance, if the income from labor remuneration and royalties does not exceed 4,000 yuan each time, the deduction fee shall be calculated in 800 yuan; If the income is more than 4,000 yuan each time, the expenses will be deducted according to 20% of the income.