1. If the consignor is an enterprise or individual business, our company is not involved in the withholding and payment of personal income tax.

2. If the consignor is an individual, the withholding and payment standards are as follows:

Scenario 1: Withholding and remitting at a tax rate of 3% on the settlement amount of consignment;

Scenario 2: If the consignor provides the original value voucher of the consignment, we shall withhold and pay at a tax rate of 20% of the profit after deducting the original value from the settlement amount of the consignment.