The value-added tax of live broadcast tax belongs to a small-scale taxpayer (taxpayer status), and there is no need to distinguish the nature of income, and the collection rate is unified at 3%.

Tik Tok anchor income needs to be taxed, with a minimum tax rate of 20%; Sellers also need to pay taxes, and the tax rate is quite high. Tik Tok's income should be taxed. The live broadcast marketing platform, while truthfully reporting income and fulfilling tax obligations according to law, should prompt the operators of live broadcast rooms to register as market entities or pay taxes according to law, truthfully declare income, fulfill tax obligations according to law and enjoy tax preferences according to law.