Research On Personal Income Tax Collection And Management Of Network Anchor In Live Broadcasting Industry

In recent years,webcast has developed rapidly under the renewal and iteration of information technology.While creating economic growth points,it has also been combined with different industries to derive various new business models such as live broadcasting with goods and game live broadcasting.The broad development prospects attract a large number of job seekers to enter the live broadcasting industry.The income composition of the anchor is not limited to wages and salaries and labor remuneration.The income channels and structure are diversified,and the average income level is also significantly higher than the average salary of traditional industries.However,due to the mismatch between the development of the live broadcasting industry and the personal income tax collection and management system,a large number of taxes have been lost.The head anchor Weiya’s evasion of huge taxes has completely exposed this problem.Behind the incident,the loopholes of the anchor’s personal income tax collection and management system have been revealed.Taking the booming live broadcasting industry as the background,this paper discusses the information asymmetry theory,tax compliance theory and tax collection and management efficiency theory as the theoretical support.Firstly,define the basic concepts and characteristics of live broadcast and anchor,and divide anchor into four categories according to the legal relationship between anchor,live broadcast platform and MCN organization.After a brief introduction to the anchor income,analyze and correspond the anchor income source and applicable tax items one by one.When analyzing the current situation of the anchor’s personal tax collection and management,combined with the social hot news,the current situation of the collection and management is supported by estimating the scope of the anchor’s personal tax loss.Finally,through the anchor individual tax collection and management mode of three typical live broadcast platforms,this paper analyzes the existing collection and management problems.When analyzing the causes of the personal tax collection and management problems of the anchor in the live broadcasting industry,it is mainly analyzed from the system level and management level.The system level includes two dimensions: substantive law and collection and management law,and the management level includes two subjects: the executor and the taxpayer.After combing and analyzing the current situation and cases,it is concluded that the main problems and reasons of anchor individual tax collection and management are as follows: the applicable tax items and tax subjects are not clear due to the unclear definition of tax law;Imperfect tax collection and management system leads to inconsistent tax calculation methods,unclear tax basis and lack of relevant tax related accounts;The anchor’s inadequate tax awareness and imperfect tax credit system lead to low tax compliance;The efficiency of tax collection and management is not high due to the underdeveloped technology of tax collection and management,the insufficient cooperation of tax collection and the difficulty of tax supervision.In view of the current anchor individual income tax collection and management in China,this paper puts forward the following suggestions from three aspects of law,technology and system: first,improve the legal system of tax collection and management,that is,clarify the applicable tax items,tax subjects and tax calculation methods,and improve the relevant supporting laws;Second,establish a digital tax collection and management mechanism,that is,make full use of taxpayer identification number,improve tax registration system and classified management tax account system;Third,improve the tax supervision system,that is,strengthen the application of big data technology in the field of individual income tax supervision,build a tax related information sharing platform,strengthen risk control and supervision,and establish and improve the credit risk supervision system;Fourth,improve the anchor’s tax compliance,that is,improve the anchor’s tax awareness and improve the personal tax credit management system.By adopting the above suggestions,we can effectively reduce the loss of individual income tax of network anchor and further improve the level of individual income tax collection and management in China.