Study On Personal Income Tax Collection And Management System Of Network Anchors

Sound infrastructure and developed Internet technology have made the rapid development of the online live broadcast industry,giving birth to the emerging profession of online anchor,and online anchor has attracted many young people to join with the characteristics of low threshold,low cost and high income,and has become the hottest profession.The online live streaming industry has the characteristics of virtual and cross-regional,and the complexity of network technology and the diversity of payment methods make the income sources of online anchors more abundant,make the income of online anchors more secretive,and also bring great difficulties to the tax collection and management of tax authorities.At present,the individual income tax collection and management system lags behind the development needs of the online live broadcast industry,and the supervision of the individual tax collection of online anchors is insufficient,resulting in the loss of a large number of taxes.The exposure of the case of Wei Ya and other "head" anchors evading huge taxes has made this problem public,which not only has a very bad impact on society,but also exposes the severity of China’s tax authorities’ supervision and rectification of online anchors’ personal tax.In addition to the introduction and conclusion,this paper contains five parts: the first part,through analyzing the cases of network anchors such as Sydney and Vea who evaded huge amount of tax,leads to the problems that need to be solved in the personal tax collection and management of network anchors,such as the abuse of the approved levy system,the unknown subject of withholding and payment obligation and the weak awareness of network anchors in paying tax according to law.The second part analyzes the current situation of income of webcasters and related legal relations,including the overall income of webcasters and the average income of webcasters,and the related legal relations mainly focus on webcasters,webcasting platforms and brokerage companies,clarifies the tax items applicable to the income of webcasters and discusses the withholding and payment subjects of webcasters’ personal tax collection.The third part introduces the current situation of the personal tax collection system of webcasters,including the existing legislative provisions of the personal tax collection system of webcasters and the current situation of law enforcement,justice and compliance of relevant subjects.The fourth part analyzes the main problems of the current personal tax collection and management system of webcasters,including the defects of the personal tax collection model of webcasters,the unknown subject of withholding and payment obligation,the imperfect personal tax collection and supervision system,and the low illegal cost of tax evasion.The fifth part mainly puts forward the suggestions to improve the personal tax collection and management system of web hosts,specifically in the following four aspects: first,to improve the personal tax collection model of web hosts,to clarify the specific standards of tax approval,to improve the financial accounting system of taxpayers,to strictly implement the system of checking and collection and to strengthen the investigation obligation of taxation authorities;second,to clarify the subject of personal tax withholding obligation of web hosts,to discuss in different situations according to different legal relationships,if the relationship with If a labor-employment relationship is formed with the network anchor,the corresponding employment unit will perform the obligation of withholding and payment,and if a labor service relationship is formed with the network anchor,the specific identity of the network anchor is determined based on the network anchor’s presence in the network broadcasting platform;Third,the network anchor personal tax information monitoring system is built through big data to achieve full coverage of the monitoring of the personal tax of the network anchor,and to strengthen the information sharing and cooperation between the taxation authorities and other departments.Fourthly,to enhance the illegal cost of tax evasion by webcasters,it is suggested to increase the criminal punishment for tax evasion,and at the same time,to improve the joint punishment mechanism for tax default,so as to increase the illegal cost and tax compliance of webcasters.