Research On The Legal Issues Of Tax Collection And Management Of Rewarding Income From Webcast In China

In recent years,with the rapid development of Internet technology in China,the number of Internet users has also increased rapidly.The progress of society and the diversity of public demand have prompted the online live broadcasting industry to enter our vision.Since 2016,the online live broadcasting industry has made considerable development in China.Up to now,the online live broadcasting has been inclusive and closely related to all walks of life.The rise of the online live broadcasting industry has spawned the new thing of “ online live broadcasting reward ”.According to the survey data of consumer behavior of users in online live broadcasting industry(media consulting)in 2019,the proportion of users rewarding thes is 17.4 %,and the income of online anchors has also changed.However,live broadcast appreciation not only contributes to the national economy,but also brings great problems to the national tax collection and management system.With the diversification of live broadcast appreciation,the Internet market has exposed more and more tax collection and management legal problems related to live broadcast appreciation.At present,there are still many problems in the tax collection and management of online live rewarding income in China in terms of tax payers,tax returns and tax credit management.Such as tax subject is difficult to clear,tax rate determination controversial,tax obligation subject declaration lack of active initiative,third party tax information sharing system is not perfect and so on.At present,China has promulgated a large number of laws and policies on the Internet industry,including but not limited to,the Circular on Strengthening the Management of Direct Broadcast Services,the Decision on Safeguarding Internet Security,the Circular on Strengthening the Management of Direct Broadcast and Direct Broadcast of E-commerce,the Implementation Opinions on Supporting the Development of Direct Broadcast Industry,the Electronic Commerce Law,the Regulations on the Management of Direct Broadcast Services on the Internet,and the Measures for the Management of Network Performance Management.But due to the hysteresis of the law itself,the current legislation of our country has not found a way to solve the problem of tax collection and management of direct broadcast reward income.Because of the particularity of the income itself,it is difficult for our country to tax the income.In view of the above situation,on the basis of adhering to the relevant principles of tax law,this paper tries to explore the perfect strategy of tax collection and management for webcast revenue.This paper first expounds the research background and significance of the paper in detail,excavates and combs the relevant literature at home and abroad,leads to the introduction of the concept and characteristics of webcast reward income,and then further analyzes its legal characterization.The legitimacy of taxing it.Secondly,analyzes its necessity,and from the legal level,economic level,tax collection and management level to analyze whether webcast reward income is taxable.Then,from the tax subject,reward income,tax return,tax credit system and third party information sharing mechanism,this paper analyzes the current situation of tax collection and management of webcast reward income in China,and finds out the tax-related problems and difficulties of direct broadcast reward income.Then from the above aspects,puts forward suitable measures for webcast reward income tax collection in China.