Research On The Implementation Of Tax Collection And Management Policies For The Online Live Broadcast Industry In S Province

In the information age,the live webcast industry supported by Internet technology came into being.In 2019,the outbreak of the epidemic made the live webcast industry a new growth point of the national economy,and the income of network anchors became a new tax source.However,while the live webcast industry promotes flexible employment and economic growth,there are still some problems such as tax evasion by network anchors.Paying taxes according to law is the duty of every citizen.As public figures,the practitioners of the live webcast industry,especially the anchors,should strictly abide by the tax law to pay taxes.However,the current tax collection and management policy is not fully applicable to the live webcast industry.The new personal income tax transforms individual classified income into a combination of comprehensive income and classified income.The levy standard and scope of the live webcast industry have not been clearly defined,and the income of online celebrity anchors cannot be defined,which brings a big challenge to the implementation of the tax collection and management policy of the live webcast industry of S Provincial Taxation Bureau.Poor implementation of the policy will lead some live webcast enterprises and anchors to evade taxes because they can’t resist the temptation of huge income,and it is easy to cause tax source loss,which needs to be solved urgently.Based on the Smith policy implementation model,this paper investigates and studies the implementation status of the tax collection and management policies for the webcast industry in S Province,and finds that there are still some idealized policies that are difficult to implement in place in the implementation of the tax collection and management policies for the webcast industry in S Province;The compliance rate of tax laws of the target group is low;The policy implementation efficiency of implementing agencies is not high;The main reasons for the neglect of tax source monitoring in the process of policy implementation are:First,the formulation of tax collection and management policies and regulations is not sound;Second,the implementation of tax collection and management policy is not properly managed by the target group;Third,the capacity of the tax collection and management policy enforcement agencies is insufficient;Fourth,the implementation environment of tax collection and management policies is not mature.The first is to strengthen the protection of tax collection and management policies,laws and regulations of online live broadcasting industry by formulating and implementing applicable tax collection and management policies and regulations,constructing the management system of tax collection and management legal documents,and improving the legal system of personal income tax collection and management;Second,guide the target groups to comply with the tax law by improving the tax registration system,actively building a credit mechanism,comprehensively publicizing tax knowledge,and promoting good interaction between the target groups and tax authorities;The third is to improve the ability of tax authorities to implement tax collection and management policies through the implementation of hierarchical and classified supervision methods,the improvement of tax collection and management policy implementation information system,and the cultivation of professional tax collection and management policy implementation talents;The fourth is to create a good environment for the implementation of tax source supervision policies in the online live broadcasting industry by encouraging multiple entities to participate in the implementation of regulatory policies,giving play to the policy guidance role of tax authorities,and eliminating information barriers between the implementation entities of tax collection and management policies.In the future,we need to strengthen empirical analysis and research to improve the efficiency of the implementation of tax collection and management policies for the webcast industry of the S provincial tax bureau,and provide reference for other local tax authorities to implement tax collection and management policies for the webcast industry in combination with theory and practice.