Research On The Collection And Management Of Individual Income Tax Of Network Anchor

With the rapid development of network information technology,a variety of webcasts have emerged under the Internet economic model.From the first year of webcasting to the current explosive growth of the industry,the market scale has gradually expanded and extended.Under the epidemic,because it is different from offline industries,it has gained more markets.While driving the economy and stimulating the vitality of economic entities,it has created a large number of job opportunities and created a huge tax source.However,in 2021,many well-known broadcasters were legally punished for tax evasion and involved a large amount of money,which attracted attention.Reflecting the overall industry’s low compliance with personal income tax and severe tax evasion.The exposed tax issues have also attracted attention and research from the academic community,At present,most of the studies on this topic are only focused on the tax collection and management of the whole industry,and few of them discuss the anchor’s personal tax behavior from different perspectives.Based on this background,it has certain theoretical and practical significance to study the personal income tax collection of network anchor,which is helpful to promote the discussion of the theory of personal income tax law and the perfection of relevant tax system under the digital economy,it is also conducive to promoting the development of the digital economy.This paper studies the personal tax collection of webmasters from the perspective of tax compliance.Starting with the current development status and tax compliance of webcasters,this paper analyzes the current situation and loss of personal income tax paid by webcasters using literature analysis,comparative analysis and questionnaire survey,combs and summarizes tax noncompliance,identifies tax related problems in the webcast industry,and discusses the important factors that affect the webcasters’ tax compliance.Through the above methods and the construction of the compliance evaluation model,we can draw the conclusion that the current network anchorman’s tax compliance is low.With the help of factor analysis,we can extract five factors: the taxpayer’s quality level,the improvement of the tax system,tax collection and management,the social environment and the image requirements of the network anchorman.Based on the above analysis,this paper puts forward the following suggestions for the tax system,tax collection and management,and tax awareness: based on the perspective of the tax department,in order to improve the mandatory compliance of taxpayers,we should improve the tax system and improve the level of tax collection and management.Based on the third-party platform,we should regulate the behavior of the anchors on the platform and fulfill the obligation of withholding and payment.Based on the personal perspective of the anchor,we should improve the awareness of tax payment,promote voluntary tax payment subjectively,and improve tax compliance.