| The information age that began in the eighties of the last century,promoted the development of the global society and progress of our country.Our comprehensive strength is constantly strengthening.All industries are thriving,the Internet industry is naturally no exception,the digital economy came into being,and it has become another driving force to drive our economic growth.At the same time,the online live broadcast industry based on data rises suddenly and is quickly popular among young people,and then develops vigorously,providing people with a new career choice.However,diversified means of payment enrich the income channels of practitioners in this emerging industry,which makes it difficult for tax authorities to accurately control the income of network anchors,leading to a partial loss of tax revenue.Therefore,this paper selects the personal income tax collection and management of relevant practitioners in the network broadcast industry,namely anchors,for corresponding analysis and discussion.Aiming at the problem of insufficient personal income tax collection and management of network broadcast,this paper conducts an in-depth analysis of the problem through normative analysis,comparative research and case analysis,and puts forward corresponding solutions.This paper is divided into five parts: The first part expounds the background and significance of the research,and introduces the methods and ideas of the research.By sorting out the views of relevant theories and scholars at home and abroad on network broadcast and tax collection and management,the paper conducts in-depth discussion on this basis.The second part firstly defines the concept of live broadcasting and lists the unique features of the live broadcasting industry.Then,from the perspective of information asymmetry,tax compliance and tax collection efficiency,it discusses the urgency and taxability of personal income tax collection and management of live broadcasting.The third part starts from the current situation of personal income tax collection and management and the development of live broadcasting industry in China,supplemented by the examples of current mainstream live broadcasting platforms,to illustrate the existing problems in the tax collection and management of network anchors.The fourth part summarizes the current problems in China’s personal income tax collection and management and tax system for online individual broadcasters through the analysis of foreign big data and typical domestic cases.The fifth part combines the development status and economic characteristics of our country,and puts forward corresponding reform measures and improvement suggestions in several aspects of law system,tax accounts,information system,tax declaration,credit system and tax services. |
