Research On Tax Collection And Administration Of Individual Income Tax On Livestreamers In China

The vigorous development of the digital economy has promoted the reform of the social production model,which is a new opportunity that our country needs to firmly grasp in the future development.The rapid growth of the livestreaming industry has spawned new momentum for domestic economic development and has become an important part of domestic digital economy.However,there are also various problems hidden behind the prosperity of the livestreaming industry,which is not conducive to the stable,healthy and sustainable development.From the perspective of taxation,the development of this emerging business model has a great impact on tax collection and administration,reducing the efficiency of tax collection and administration and harming the realization of the principle of tax fairness.This paper focuses on the livestreamers,analyzes their business models related to livestreaming activities,and explores the problems of collection and administration of individual income tax on related income in order to provide feasible countermeasures and suggestions for tax authorities at all levels.This will be beneficial for the future multidepartment supervision and co-governance of the livestreaming industry.This paper first sorts out and explains the relevant concepts of livestreamers and points out the current situation and problems of individual income tax collection and administration on the basis of analyzing different types of income of livestreamers.After analyzing the typical case of H livestreaming platform and drawing on international experience,this paper explores enlightenment for the current tax collection and administration in China.Finally,this paper summarizes and puts forward countermeasures and suggestions to improve the collection and administration of individual income tax.Specifically,this paper can be divided into six parts.The first part clarifies the background and the necessity of research,points out the innovations and deficiencies of this paper after studying the relevant literature on this topic,and briefly explains the research structure and methods.The second part does some theoretical analysis of the tax collection and administration of livestreamers and explains some basic concepts.Also,from the perspective of tax fairness and efficiency theory,tax compliance theory and information asymmetry theory,this part lays a foundation for strengthening the collection and administration of individual income tax for livestreamers.The third part starts from the analysis of different types of income of livestreamers,expounds the current situation of the tax collection and administration of livestreamers,and points out the three main problems of vague judgment of the nature of their income,serious information asymmetry in collection and administration,and the inefficient management of livestreamers who are natural persons.The fourth part analyzes the case of tax collection process of livestreamers in H livestreaming platform.Firstly,this part analyzes several key steps in the process,and then summarizes some enlightenment for the current collection and administration of individual income tax.The fifth part analyzes the practice of collection and administration of individual income tax of livestreamers in the United States,the United Kingdom and Canada.Considering the characteristics of our tax system and the ability of tax collection and administration,this part summarizes some instructive measures which can be learned.The sixth part proposes countermeasures and suggestions for improving the collection and administration of individual income tax from three perspectives: clearly define the nature of different types of income of livestreamers,strengthen the acquisition of tax-related information about livestreamers,and improve the efficiency of tax management of livestreamers who are natural persons.