| The rapid development of the Internet economy have made online live streaming an increasingly important platform for economic development.As a new business form,online live streaming incomes has the characteristics of concealment,virtuality,and arbitrariness,which has impacted traditional tax theory and practice and broken the traditional tax collection system.If the live streaming tips are taxed with reference to or in compliance with the traditional tax collection and administration regulations or measures,it is very likely to lead to a serious loss of tax sources on the Internet live streaming platforms,which will pose a challenge to China’s original tax collection and management system.From the analysis of the typical cases of tax evasion from online live streaming income,this thesis reveals the legal problems existing in the tax collection and management of online live streaming incomes.Then it uses the basic theory of taxation to qualitatively analyze the live streaming tips from different sources and underlines that online live streaming incomes are not in the tax-free zone and should be included in the scope of taxation,based on which it further discusses and analyzes the path to improve the current legal system for the collection and management of live streaming tips.In addition to the introduction and conclusion,the main contents of the full text include:The legal issues of tax collection and management of online live streaming tips stem from the background of the rapid development of the Internet economy and the emergence of online live streaming business model.There emerged a series of typical cases related to tax evasion of online live broadcast tips,including Weiya,a livestreamer,being fined about 1.3billion yuan by the State Administration of Taxation,Xueli and Lin Shanshan,Internet celebritis and online clothing store owners,being fined 900 million yuan and a livestreamer called Dishi hiding personal live broadcast income of 2.2012 million yuan.The thesis analyzes the tax evasion methods and penalties of livestreamers who evaded over 1 million worth of taxes from 2021 to 2022.From the analysis,It can be found that there is an urgent need for the tax law to clarify a series of issues,including the legal relationships of online live broadcasting and the characterization and the scope of online live streaming tips.Analyzed from the perspectives of the development process,basic scope,and operation mode of the online live streaming tipping,the characteristics of online live streaming tipping can be summarized,based on which the behaviors of the online live streaming rewards and the nature of its income can be legally defined.The taxability and necessity of online live streaming tips can be verified from multiple dimensions such as legal characterization,legal operation,and legal protection.From the legal qualitative level,the income from live broadcast tips has the characteristics of income,profit,and non-public welfare,and is economically taxable;From the legal operation level,the income from online live streaming tips is in line with legality and reasonableness,has the rudiment of the law of online live streaming tips collection and management,and has the function of adjusting the income from online live streaming tips;From the level of tax law protection,tax collection and management of online live streaming tips in accordance with the law is conducive to avoiding tax loss,giving play to the role of tax regulation,and maintaining the fairness of tax law.The legal limitations of China’s online live streaming tipping income tax collection and management highlight the urgency of improving the income tax collection and management system for online live streaming tipping.On the one hand,the current practice and application of laws in the tax collection and administration of online live streaming tips have exposed many problems,such as unclear tax collection and management elements,excessive difficulty in tax auditing,lack of incentive mechanism for online live streaming tax collection,and imperfect information sharing mechanism.On the other hand,the improvement path of China’s online live streaming tipping income tax collection and management system should start from improving the existing legal system of tax entities,improving the existing legal procedures for tax collection and management,and establishing and improving the tax collection and management mechanism for online live streaming tipping,and build a set of highly targeted,operable and efficient rules for the collection and management of income from online live streaming tips that meet the characteristics of China’s current tax collection and management. |
