Depending on the situation, the tax that the anchor needs to pay is calculated differently. The specific situation can be divided into two cases:
The two parties are in an employment relationship
Under the labor relationship, the anchor's income is the income from wages and salaries, and he is required to pay taxes and fees in accordance with the provisions of individual income tax. In accordance with the requirements of China's tax law, the platform will withhold and remit individual income tax according to the 7-level progressive tax rate.
When using the 7-level progressive tax rate table to calculate, you need to find the corresponding tax rate and quick deduction to calculate the tax. The calculation formula is as follows:
Tax = Taxable Income Tax Rate - Quick Deduction.
2. The two parties are in a labor relationship
Under the labor relationship, the form of income obtained by the anchor belongs to the labor remuneration in the individual income tax, and the tax rate is different from the income from wages and salaries. In this case, the anchor needs to apply different tax rates to calculate the individual income tax according to the income from labor remuneration. Some platforms will directly withhold and pay individual income tax on behalf of the anchor, so that the labor remuneration received by the anchor has been deducted from the individual income tax.
It should be noted that the tax rate on remuneration for labor services is not a simple 20%, and the tax rate needs to be determined according to different incomes.
Tax = (Taxable Income - Deduction Standard) Tax Rate.
Taxation method of income from remuneration for labor services.
1. Deduction of expenses.
If the single income does not exceed 4,000 yuan, the fixed amount will be deducted from the expenses of 800 yuan. For example, if a single income is 3,800 yuan, then the deductible expenses are 800 yuan, and the income that needs to be paid is 3,000 yuanIf the income is more than 4,000 yuan each time, 20% of the expenses will be deducted from the fixed amount. For example, if the income of a single transaction is 15,000 yuan, then the deductible expenses are 3,000 yuan.
2. Calculation of tax payable.
If the taxpayer's income from each taxable remuneration exceeds 20,000 yuan, a mark-up tax shall be implemented. The total amount of tax payable should be calculated based on the corresponding tax rate and quick deductions, just like a complex mathematical problem. For the part of the taxable income exceeding 20,000 yuan to 50,000 yuan, the calculated taxable income needs to be added by 50% (i.e., an increase of 30% tax);For the part exceeding 50,000 yuan, an additional 10% (i.e., an increase of 40% in tax).
It's like an ascending ladder, where the tax rate increases with the amount of taxable income, making the tax more fair and reasonable.
The calculation formula is: tax payable = income tax payable applicable tax rate - quick deduction.
For example: 1. When the income from labor remuneration is 3,800 yuan, the individual income tax to be paid = (3,800-800) * 20% = 600 yuan.
2. When the labor remuneration income is 30,000 yuan, the individual income tax to be paid = (30,000-30,000*20%)*30%-2,000=5,200.
Here, since the actual taxable income is 30,000-30,000 * 20% = 24,000 is greater than 20,000 yuan, the applicable tax rate is 30%, not 20%.