Research On Tax Collection And Administration Of Personal Income Tax In Webcast

With the development of the times and the progress of society,our country's comprehensive strength is constantly increasing,and all walks of life are prospering,and the Internet industry is no exception.The digital economy has emerged and has become another major driver of my country's economic growth power.At the same time,the data-based live webcasting industry has sprung up and quickly became popular among young people.However,the diversification of payment methods has enriched the income channels of practitioners in this emerging industry,making it difficult for tax authorities to accurately control the income of network anchors,leading to a partial loss of tax in my country.This article selects the relevant practitioners in the webcast industry—that is,the personal income tax collection and management of the anchors for corresponding analysis and discussion.Aiming at the problem of inadequate collection and management of personal income tax on live webcast,this article analyzes the problem in some different methods.The article is divided into five parts: The first chapter explains the background and significance of the research,and introduces the research methods and ideas.Through combing the domestic and foreign related theories and scholars' views on webcasting and tax collection and management,in-depth discussions are carried out on this basis.Chapter 2 firstly defines the concept of live broadcast and lists the unique features of the live broadcast industry.Then,from the three theories of information asymmetry,tax compliance,and tax collection efficiency,it discusses the urgency and possibility of the current personal income tax collection and management for webcasting.Tax.The third chapter starts from the current status of my country's personal income tax collection and management and the development of the live broadcast industry,supplemented by the examples of current mainstream live broadcast platforms,to illustrate the current tax collection and management problems for network anchors.The fourth chapter sorts out the personal tax collection and management measures for webcasters in the five countries of Britain,the United States,Japan,Germany,and France,and sorts out the experience that can be learned from.The fifth chapter combines my country's development status and economic characteristics,and proposes corresponding reform measures and suggestions for improvement in the legal system,tax-related accounts,information systems,tax declarations,credit systems,and tax services.