According to the different types of star taxes and fees, the types of tax payment are also different. The statistical standards of income include remuneration for film and television dramas, director and producer fees, digital album income, concert ticket income, competition bonus, endorsement fee, activity fee, etc. , without deducting the shares of other brokerage companies and competent units (but excluding the investment income and operating income under their names). The income of a star is generally performance income. First of all, the balance of all fares or booking income minus the fees paid to the units, performance companies or brokers providing performance venues shall be subject to 5% business tax and 20% personal income tax based on "income from labor remuneration".

Individual Income Tax Law of the People's Republic of China

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The following personal income shall be subject to personal income tax:

(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.