Research On The Problem Of Tax Collection And Management Of Online Webcast Platform

In the environment of rapid development of the Internet,the number of webcasting platforms has exploded The development of webcasting platforms has increased new tax sources and tax revenues for the state.The development of webcasting platforms has increased new tax sources and tax revenue for the country,but at the same time its business model,which is completely different from that of traditional industries,has also brought huge challenges to tax administration.At present,China has not formulated a special taxation law for the Internet live streaming platform,and the taxation and administration of the Internet live streaming platform still refers to the relevant taxation law under the real economy,the lag of taxation policy and the lack of taxation and administration lead to the serious loss of taxation source of the Internet live streaming platform,which is worth our deep thinking and research.This paper attempts to explore the problems related to the taxation and administration of live Internet platforms,and seek the path and methods to solve the problems.The preamble of this paper mainly explains the significance of the topic and The preamble of this paper explains the significance of the topic and the relevant literature at home and abroad,on the basis of which the research methodology of this paper is further explained.Part--The definition of taxation and administration of webcasting platforms in China is analysed,and the concepts and characteristics of webcasting platforms,taxation and administration are discussed.The concept and characteristics of webcasting platforms,the main body,process and means of tax collection and administration are elaborated.The second part introduces the current situation of taxation and administration of webcasting platforms under the current taxation system,including the types of taxes involved in webcasting platforms,the composition of income and the current situation of taxation.The third part analyzes the tax collection and administration dilemma of webcasting platform,which mainly analyzes the problems in tax collection and administration of webcasting platform,respectively from several aspects such as lagging legal system of tax collection and administration,imperfect system of withholding and payment,insufficient effectiveness of tax source monitoring,backward tax collection and administration technology,and weak tax awareness.The fourth part puts forward countermeasure suggestions on the tax collection and administration of China’s webcasting platform.Firstly,it is suggested that the legislation related to tax collection and administration should construct a legal document management system for tax collection and administration and implement electronic ordinary invoices,clarify the subject of VAT declaration and tax source monitoring,and clarify the legal nature of online bounty,etc.Secondly,the responsibility of withholding and payment should be improved.Finally,the monitoring of tax sources should be expanded and the technical level of tax collection and administration and tax awareness should be improved.Therefore,the author takes the issue of tax collection and management of online white registration platform as the object of study,in order to give reasonable countermeasures and suggestions.The paper is divided into four parts,in addition to the preface and conclusion.The preamble is mainly about the significance of the topic.