Study On The Legal Application Of Personal Income Tax For Live Banding

China’s online economy is a new trading model that emerged under the background of rapid development of "Internet+",which has become a strong driving force to promote the development pattern of domestic circulation as the main body and domestic and international double circulation in the new era.Among them,webcasting,as a new branch of online economy,has not only changed the traditional consumption mode of the people,but also attracted a large number of practitioners.Live broadcast practitioners have broadened the channels of income through webcasting,and the form of income is different from the traditional salary and wages,which greatly challenges the consistent tax collection and management system in China.Compared with the status quo of the high income of the live-streaming anchors,the taxation department pays significantly less attention to the legal application of the live-streaming personal income tax,and most of the anchors’ income from live-streaming is not fully taxed.In this regard,in view of the serious problem of underpayment and omission of personal income tax in live-streaming with goods industry,further research is conducted on the perspective of income tax law application and collection and management.Firstly,by defining the taxable income of live streaming,analyzing the composition of personal income in the live streaming industry,sorting out the relevant theories of individual income tax,and analyzing the taxability and necessity of the income of live streaming by webcasters in conjunction with the actual situation.Secondly,in view of the lack of supervision in the live-streaming industry which has not been effectively solved for a long time,the current situation of income tax collection and management practice in the live-streaming industry is discussed in the light of the existing effective laws and regulations.In-depth analysis of the current situation is conducted to study the controversial issues in the application of the personal income tax laws in the live-streaming industry,such as the ambiguous criteria for determining the nature of taxable income of live-streaming anchors,the ambiguity of the withholding obligor of live-streaming anchors’ personal income tax,the ambiguity of the legality of the conversion of the income form of live-streaming anchors,the excessive discretionary space of tax administrative punishment and the unclear scale.Finally,based on the actual situation of live banding in China,a practical and feasible improvement path is proposed.In the entity,the system of recognizing the taxable income of live-streaming anchors is constructed,and the legal system of tax collection and management is optimized;in the procedure,the tax supervision system is improved,and a perfect tax credit system is established.