Thirty percent.

With the development of new formats such as live streaming and short videos, some people have begun to explore new employment models. They are the first batch of flexible employees under the emerging Internet, and at the same time, they have also spawned a new employment model serving freelancers - flexible employment.

Since 2020, major traffic platforms have used live streaming as their own gold rush. Kuaishou has joined hands with JD.com and used JD.com as its supply chain; Douyin has signed a new annual framework agreement with Taobao while accelerating its preparations to build its own stores and develop a closed business loop. Taobao Live, which has doubled for eight consecutive quarters, has also clearly stated the slogan of "professionalism" in its latest promotional video.

The pit fees and commissions obtained by the anchor through live streaming will be subject to personal income tax in accordance with labor remuneration income, calculated on a per-time basis, with a pre-collected tax rate of 20% to 40%, and the comprehensive income will need to be settled the following year.