Some companies will arrange their employees to sell goods on the spot. In this mode, the anchor with goods is a company employee. As a part of its work, live broadcast belongs to the company's income, whether it is sales or fans' rewards. Finally, the company's settlement for the anchor is regarded as salary income, and personal income tax is paid according to the 7-level progressive system.
Main information:
Personal income tax will be levied on the pit fees and commissions obtained by the anchor through live broadcast, and the pre-tax tax rate will be 20%~40%. You need to participate in the settlement of comprehensive income in the following year.
The tax-related calculation method of income from labor remuneration is as follows (single income):
Less than 4,000 yuan: tax payable = (income -800)×20%
4000-20000 yuan: tax payable = income (including 20000)×( 1-20%)×20%.
20,000-50,000 yuan: tax payable = income (including 50,000 yuan) × (1-20% )× 30%-2,000 yuan.
More than 50,000 yuan: tax payable = income × (1-20% )× 40%-7,000.
It should be noted here that if the fan reward obtained by the anchor is first credited to the sales enterprise account, and then settled by the enterprise to the anchor, then the reward is regarded as the labor remuneration income of the anchor; However, if the reward enters the anchor's personal account, the personal income tax will be calculated as accidental income.