Research On The Problems And Countermeasures Of Personal Tax Collection And Management Of Internet Anchors In Heilongjiang Provinc

After the Weiya tax evasion case,the personal income tax collection and management mechanism of online broadcasters is facing reform.The "Qinglang" special action has sounded the horn for the reform of personal income tax collection and management for broadcasters,and various regions have proposed collection and management strategies that meet their own needs and industrial characteristics.Heilongjiang is a major agricultural province,and "Lu Xiaokai","Hu Yang" and other agricultural anchors have developed into well-known online distributors of agricultural products in China based on regional endowments.At the same time,Heilongjiang is vast and sparsely populated,with scattered online broadcasters and weak tax awareness.In addition,with the active support of the local government,it is difficult to carry out personal income tax collection and management.Heilongjiang is located in the northeast of China,relying on agricultural and forestry resources to cultivate numerous online anchors.After the "Qinglang" action,Heilongjiang Province carried out active actions and made deep adjustments to the collection and management strategies.The problems faced by the province have a certain representativeness throughout the country,and the reflections from work can be compiled into a document that can provide reference for grassroots tax authorities.In the research,the first step is to introduce the case of Weiya’s tax evasion and the "Qinglang Action".Taking Weiya’s tax evasion case as an example,10 experts were invited through interviews and surveys to analyze the challenges and incentives faced by the personal income tax collection and management work of Heilongjiang network anchors.One is the inconsistency in the approved tax amount caused by local industry support governments.The second is the difficulty in defining income categories due to unclear regulations.Thirdly,it is difficult to track offline income due to regulatory deficiencies.The fourth reason is the high long-term regulatory costs caused by dispersed housing.Based on the above analysis,targeted improvement strategies are proposed.Firstly,it is possible to standardize the verification of tax amount by combining multi person evaluation with a new indicator system.Secondly,appropriate modifications to regulations can help clarify income categories.Thirdly,using "data management tax" as a breakthrough can strengthen offline revenue regulation.The fourth is to use industrial parks as carriers to achieve long-term tax supervision.