Kennedy is among the many social media influencers who have launched business models that are not dependent on the platforms—Instagram, TikTok—that fueled their rise. Influencers can fall into the trap of essentially being “Uber drivers for Instagram or TikTok,” says Sean Branagan, director of the Center for Digital Media Entrepreneurship at Syracuse University. “You’re waiting for the assignment and the money; you’re not in control of where your business is going.” Kennedy has monetized her social media following by creating an affinity group—rather than seeking mass appeal—and she “cares for, stimulates, and advances” her audience with her paid offerings, Branagan says. “What she has is a magic potion, and it’s about more than her face and name.”
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第十三条 纳税人按照一般计税方法计算缴纳增值税的，因销售折让、中止或者退回而退还给购买方的增值税税额，应当从当期的销项税额中扣减；因销售折让、中止或者退回而收回的增值税税额，应当从当期的进项税额中扣减。