Research On Tax Regulation Of Network Live Broadcast Income

With the rapid development of Internet technology,a large number of original offline life and entertainment methods,mainly in the form of live webcast,are rapidly transferred to the online,and live webcast is rapidly growing up by the industry,but at the same time this rapid growth also brings many negative effects.In recent years,many incidents of tax evasion by well-known webmasters have been exposed,involving huge sums of money.The acts of tax evasion not only affect our country’s fiscal revenue,but also shake the foundation of our country’s tax revenue,causing widespread concern among the people of the whole country,it has a serious impact,from the side reflects the current laws and regulations and tax supervision model can not meet the network live industry tax supervision requirements.It is the most important to improve the tax law,improve the ability of tax supervision,and publicize the responsibility of citizens to pay taxes according to law.based on the live broadcast industry,this paper focuses on the tax supervision of webcast income.In this paper,according to the characteristics of the live broadcast industry,according to the existing literature and theory of the live broadcast network of the Status Quo,the live broadcast network revenue tax theory were discussed,this paper classifies the income of live broadcast from different angles,including salary,reward income,live broadcast with goods income and so on.Then,by enumerating several typical cases of tax evasion by head anchors,the paper points out that network anchors often use the method of setting up individual studios to conduct related transactions or false transactions to pay less or not pay taxes,finally,it achieves the goal of tax evasion and tax evasion,and analyzes the problems of tax supervision system,supervision technology and low taxpayer compliance through a case study.Then it discusses the necessity of tax supervision on live broadcast income,among them,promoting the healthy development of the live broadcast industry,maintaining tax equity,preventing tax loss and ensuring the long-term development of digital economy is the most important.Finally,in view of the problems existing in the tax supervision of the live broadcast income,some suggestions and suggestions are put forward to improve the supervision system,improve the supervision technology and improve the tax compliance.