You need to pay tax wherever you sell things. It mainly depends on the subject and the business model. For example, there are some studios on Douyin that sell on behalf of others. These studios only charge fees or commissions based on sales. That is a service industry. Taxes are paid based on the fees or commissions collected. The tax on the sale of goods is paid by the unit that entrusts the sales. For example, a cosmetics company entrusts a Douyin host to sell cosmetics. The sales volume is 2 million, and the host gets a commission of 200,000. Then the cosmetics company issues an invoice based on the sales volume of 2 million and pays tax, and the host issues an invoice to the cosmetics company based on 200,000 and pays tax.