| Currently,with the very quickly development of Internet technology,China’s network economy is emerging.It further stimulates consumption in the domestic market and becomes a powerful engine to stimulate domestic demand and promote the internal cycle of the economy.Among them,the internet broadcasting industry,which takes live internet broadcasting as main form,has entered people’s vision.In ’Internet plus’ mode,the Internet broadcasting industry has spawned many Internet practitioners,such as the Network Anchor Group.huge revenues from over-the-air broadcasting thanks to the new business model of Internet broadcasting,which differs from traditional forms of income based on wages and salaries and is more diversified.However,compared to the current situation where the revenues of the Network Presenters Live Broadcast Group are higher,the control of tax sources and management of the collection of personal income tax by the presenters network have not attracted the attention of the relevant tax authorities for a long time Has caused serious tax losses Therefore,in view of the current situation of non-payment of personal income tax for income from Streaming live from webcasters,this paper examines in more detail the collection and management of personal income tax for webcasters from a legal perspective.First,by clearly defining the scope and connotation of Internet Broadcasting Industry,Using Literature and Data to Analyze Personal Income Composition of Internet Broadcasting Industry Presenters t,summarizing the characteristics of Internet broadcasting,combining the collection and management of Personal Income Tax with the relevant theory,and combining the practical analysis,the feasibility of collecting and managing personal income tax lies at the economic and legal anchor point.Second,given the lack of personal income tax collection and management of the network anchor points in the internet live streaming industry,the article analyzes the current situation of personal income tax collection and management by combining the current Personal Income Tax Act and laws and relevant regulations.From a practical point of view,this document deals with the lack of collection of personal income tax and management of the anchors of the network.-of ssus,this paper does further research on legal issues related to the collection and management of personal income tax,such as the taxpayer system,confirmation of taxable income,the tax reporting mechanism and the current legal system of income.Tax collection and administration,tax supervision.Finally,based on the current development of China’s Internet broadcasting industry,this document offers suggestions for improving the tax system,standardizing the system of opening and withdrawing accounts and clarifying the tax system from the point of view of labor relations,labor relations and cooperative relations.The nature of the income of the main broadcasters of the network,perfect the electronic tax declaration system and establish the tax preference system of income,the reasonable determination of taxes app licable and methods of calculating income from the network’s live broadcast,clarification of the legal liability of withholding agents,equal attention given to jurisdictions to resolve network legal issues,anchoring of the Collection and management of personal income tax,prevention of industry taxation Regarding losses and maintaining tax security,this document offers concrete suggestions,such as implementing establishment of a regional jurisdiction,improvement of the tax collection system on the payment platform,development of tax information system and construction of legal document management system for tax revenue and management. |
