Research On Tax Administration Of Personal Income Tax About The Reward Of Live Webcast

With the continuous development of the network economy,as a new type of network business model,the network live broadcasting reward is a kind of consumption behavior that the host provides performance activities through the network live broadcasting platform,and the user pays a certain amount of money to express gratitude and get the attention of the host to satisfy his curiosity.Compared with many other reward forms,the online live broadcast reward has the characteristics of timely interaction with users,indirect reward income,and sustainability.Compared with other reward forms,it is more complex and challenging for tax collection and management.The online live broadcast industry is developing rapidly,and reward has always been an important source of revenue for the live broadcast industry,and its tax collection is also an important source of revenue.The research of management has important practical value.From the economic point of view,due to the existence of income tax nature,from the legal point of view,the tax is in line with the basic principles of the tax law of our country,so we should tax it.The tax is also conducive to the increase of the national financial revenue,the supervision of the Internet reward business,and the national macro-control.This paper studies the basic legal issues of online live broadcast reward tax collection and management,including the definition of the legal nature of reward income and the determination of taxpayer.This paper makes a qualitative analysis of the legal nature of the live broadcast reward income from different sources,and concludes that the reward income of the anchor is not the gift income,which should be included in the current tax scope for taxation,and the reward income through the platform is not accidental income,which should be recognized as salary and labor remuneration according to the division of legal relationship,and the private reward income should also be distinguished in different situations.The identification of tax payers should also be distinguished according to the reward from different sources.The most basic legal issues are analyzed in order to clarify its tax elements and provide the basic direction for the exploration and research of its tax collection and management problem.But combined with the current tax system and the analysis of tax collection and management,At present,there is a lack of tax system in the aspect of live broadcasting reward,which leads to the loss of huge reward income tax.For the analysis of the difficulties in the tax collection and management of the reward income of live broadcast,we can see that there are five major difficulties in the tax collection and management:First one is the tax items are unclear;Second one is the tax declaration responsibility of reward income is unclear;Third problem is that the tax source of reward income cannot be determined;Forth problem is that the tax information is asymmetric;it is difficult to investigate the third party;Fifth problem is that the tax information is asymmetric,and it is difficult to investigate the third party.Fifth,the integrity mechanism is not perfect,and the tax consciousness is weak.This paper puts forward suggestions on the tax collection and management of the reward income tax from two aspects:it is necessary to improve the live broadcast reward income tax collection and management relationship,including tax information sharing,the reward income tax assessment system,and to supplement and construct the reward income tax law system,including the tax items of reward income tax,theresponsibility of taxpayer,and other relevant legal provisions of tax reward.the improve the taxpayer identity number system,strength the tax source monitoring,improve the punishment and reward mechanism,enhance the network anchor and related subjects' tax consciousness,and establish differentiated tax collection and management mechanism.It is the general trend of tax collection and management in China to improve the personal income tax collection and management of online live broadcast reward income.The tax collection and management of online live broadcast reward income personal income tax needs long-term promotion and continuous improvement,and gradually realizes the systematization of tax collection and management.