1. How much the anchor's salary exceeds is subject to personal income tax, as the case may be:

(1) If there is a labor relationship between the two parties, the income of the contracted anchor shall be calculated according to the salary, and the platform company shall withhold and pay taxes according to the seven-level progressive tax rate table;

(2) If the two parties have a labor relationship and the anchor provides services for the live broadcast platform in the name of a personal studio, then the income of the anchor is taxed according to the income from labor remuneration, and the platform company is taxed according to the three-level tax rate table.

2. Legal basis: Article 2 of People's Republic of China (PRC) Individual Income Tax Law.

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.

Second, what is the object of personal income tax collection?

Personal income tax is levied on the following objects:

1, the legal object, the taxpayers of personal income tax in China are those who live in China and do not live in China but get income from China, including citizens in China, foreigners who get income in China and compatriots from Hong Kong, Macao and Taiwan.

2. Resident taxpayers, individuals who have domicile in China or have no domicile in China for 1 year, are resident taxpayers and bear unlimited tax obligations, that is, they pay individual income tax according to law on their income obtained in China and abroad.

3. non-resident taxpayer, an individual who has neither a domicile nor a domicile in China, but has lived in China for less than one year, is non-resident taxpayer, and bears limited tax obligations, and only pays personal income tax according to law on his income obtained from China.