Management Of Collection Of Personal Income Taxes Of The Network Anchor Group Research Of Problems

In the first half of 2020,e-commerce live streaming experienced rapid development,forming a scene of nationwide live streaming.The live streaming rooms of some top anchors even attracted tens of millions of people to watch and shop online at the same time.With the rapid development of platform economy and live streaming sales,the number of live streaming users is constantly increasing.On live streaming platforms,professionals utilize the interactive and dissemination capabilities of the internet to promote and promote the company’s products.This not only attracts a large number of supporters and forms a strong public opinion force,but also brings considerable economic benefits.Our country’s individual income tax system not only has the function of raising financial revenue,but also has the function of automatic stabilizer,which plays an important role in adjusting social income and secondary distribution.Scientific and reasonable individual income tax collection can adjust the gap between income distribution and promote the sustainable development of our economy.Live streaming practitioners should also actively assume relevant social responsibilities,comply with legal regulations,and fulfill tax obligations while enjoying the benefits brought by the rapid development of the new economic form.The outbreak of tax evasion by broadcasters has made the collection and management of personal income tax a focus of social attention.Taxpayers’ tax evasion and other non compliant behaviors not only lead to the loss of national treasury funds,affect the collection work of tax departments and sustainable economic development,but also lead to an imbalance in social tax burden.This is detrimental to companies that pay taxes with integrity,dampening their enthusiasm for paying taxes,fostering negative social norms,and affecting a harmonious,honest,and fair tax environment in society.Therefore,taxpayers must comply with tax laws,fulfill their tax obligations,jointly maintain a good tax order,and promote sustainable economic and social development.This article is based on the current situation of personal income tax collection,taking the personal income tax collection of small and medium-sized online anchors as an example,to analyze the current situation of tax collection and management of personal income tax for small and medium-sized anchor groups.Through case analysis,introduce the current situation of personal income tax collection and management for small and medium-sized anchor groups,the main collection and management models currently adopted,and the collection effects under the current collection model.At the same time,based on the existing individual income tax payment cases of small and medium-sized anchor groups,this paper summarizes and summarizes the current tax collection and management issues of this group,mainly manifested in not following the regulations in personal income tax declaration,false declaration,underreporting income and underpaying tax,and converting income nature to evade tax payments.Based on the problems,the reasons for the problems are analyzed,mainly reflected in the incomplete tax rules,Not matching the rapid development of the current live streaming industry,with low penalties and insufficient tax inspections;In terms of information technology,tax related information is asymmetric,channels for obtaining tax related information are not smooth,and small and medium-sized anchor groups have weak tax awareness,which has not formed a good environment for personal income tax compliance.The research in this article provides theoretical support and specific measures for the tax authorities to effectively carry out targeted tax services,improve the tax collection and management level of small and medium-sized anchor groups,and improve tax compliance for small and medium-sized anchor groups.It has important practical significance for preventing tax loss.