Research On The Legal Issues Of Personal Income Tax Collection And Management Of Online Anchors

The entry threshold for online anchors is relatively low,and they can be freely used in time and space,which has attracted more and more people.But at the same time,with the "Weiya case" and other anchor tax evasion cases were exposed,all walks of life began to pay attention to the personal income tax of online anchors.Online anchors are highly dependent on Internet technology,forming complex and diverse legal relationships,making it difficult to determine their income types.By combing through the relevant laws and regulations on individual income tax and tax collection and administration,it can be found that no matter what kind of income online anchors obtain,they should bear tax obligations,and the tax authorities should also collect and manage the personal income tax of online anchors.The key point is that the existing individual income tax related laws and supporting tax collection and management system regulations in China are not perfect,and the level of supervision of online anchors’ personal income tax is not high,and under the influence of many reasons,online anchors’ personal income tax has been seriously lost.The author focuses on the current situation of online anchor individual tax collection and management,and comprehensively uses the literature analysis method,comparative analysis method and empirical analysis method in the research process to analyze the legal problems of online anchor individual tax collection and management,in order to propose a solution path,reduce the loss of personal income tax,and better maintain tax fairness.The article is divided into the following parts:The first part is the introduction to this article.This part describes the source of the research question and the corresponding research significance as a whole,analyzes the relevant research at home and abroad to deepen the theoretical understanding,and introduces the overall idea and method of the article on this basis.The second part analyzes the taxability of personal income of online anchors.This part first introduces the basic concepts of online anchors,and then determines the tax liability borne by online anchors in combination with the legal norms of individual tax,laying a foundation for the analysis of the personal income tax collection and management of online anchors later.The third part sorts out the legal basis for the collection and management of individual income tax for online anchors This part is based on China’s Tax Collection and Administration Law and other relevant provisions,and clarifies the legal basis for the collection and management of individual income tax for online anchors.The second and third parts are progressive and logical,and also demonstrate the rationality,legitimacy and scientificity of this study.The fourth part is the current situation of the collection and management of personal income tax for online anchors in China.This part returns to reality,takes the dynamic process of tax collection and management as the main line,and focuses on the important systems and practices at different stages of tax collection and management,and analyzes the current status of individual income tax collection and management of online anchors.The fifth part mainly summarizes the problems existing in the process of collecting and managing personal income tax for online anchors.This part is based on the review of relevant laws and the analysis of the current situation of collection and administration mentioned in the third and the fourth parts above,summarizing the dilemma faced by the individual income tax collection and management of online anchors in China from three aspects,mainly the unclear legal provisions of individual tax,the imperfect individual tax collection and management system and the low level of tax supervision.The sixth part is the extraterritorial experience of online anchors in the collection and management of personal income tax.Two countries,the United States and Germany,which are typical representatives and of great research significance,are selected to analyze the provisions of the two countries on the collection and management of personal income tax for online anchors,and summarize the experience that can be referred to outside the region to solve the practical problems existing in China.The last part is the reform path of China’s online anchors’ personal income tax collection and management laws.This part continues the analysis of the previous article,combined with the advanced experience outside the region,and solves the problems raised in the fourth part in a targeted manner.