Legal analysis: In order to pay taxes, the live broadcast marketing platform should authenticate the operators and marketers of the live broadcast room with real identity information such as identity information and unified social credit code, and submit tax-related information such as identity information to the tax authorities in accordance with the provisions of laws and regulations. The live broadcast marketing platform shall prompt the operators of live broadcast rooms to register as market entities or pay taxes according to law, truthfully declare their income, fulfill their tax obligations according to law and enjoy tax concessions according to law.

Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC), individual income tax shall be paid for the following personal income: (1) income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.