Research On The Collaborative Collection And Management Of Personal Income Tax In The Live Streaming Industr

The report of the 20th Party Congress proposes:improving the personal income tax system,regulating the order of income distribution,regulating the wealth accumulation mechanism,protecting legal income,regulating excessive income,and outlawing illegal income.In recent years,webcasting has developed rapidly under the iteration of information technology,and the broad development prospect has attracted a large number of job seekers,and the income channels of anchors are diversified,and the average income level far exceeds the average salary of traditional industries.And the taxation authorities do not pay enough attention to the problem of collecting and managing personal income tax of network anchors,which causes serious tax loss.For a long time,the taxation department’s management of taxpayers mainly comes from the internal data of the taxation system.However,the webcasting industry involves a long industrial chain,with the characteristics of cross-regional,strong virtual,high mobility,strong concealment,etc.The income of web hosts is in various forms and the legal relationship with the platform is complicated.It is difficult to grasp the information and changes of webcasters by the power of taxation authorities alone,and it is increasingly difficult to collect and manage taxes.Only by seeking multi-party cooperation and integrating multi-party resources can the quality and efficiency of tax collection and administration be effectively improved.This paper mainly uses the literature analysis method,normative analysis method and case study method to discuss the live broadcasting industry as the background and the personal income tax of webcasters as the research object.Firstly,the theory of collaborative governance,information asymmetry theory and tax collection efficiency theory are taken as the theoretical basis to analyze the coupling relationship between collaborative governance and tax collection and administration.After that,the market scale,industry chain and profit model of webcasting industry are described through charts and data,and the current situation of personal tax collection and administration in webcasting industry is analyzed from three aspects:tax collection and administration methods,collection and administration risks,and the current situation of tax loss.Then,combining with the current situation of tax collection,we analyze the problems of personal tax collection and management in the webcasting industry.First,the level of tax collection:due to the phenomenon of hidden income of anchors often happens,the lack of tax awareness of webcasting platform,the lack of clarity of taxpayers and withholding agents,and the difficulty of withholding and paying,the tax is not collected and deposited in time.Secondly,at the level of tax source supervision:because the mechanism of tax-related information sharing has not been fully established,the quality of data obtained by taxation authorities is not high,the ability of data management and mining is not enough,"information islands" and "information barriers" still exist,and at the same time,as the awareness of taxpayers’ rights protection increases,taxation authorities will not be able to provide taxation services.At the same time,the security of tax data and information is challenged by the rising awareness of taxpayers’ rights protection,and the risk supervision system is not perfect,which leads to difficulties in the management and monitoring of tax sources.The reasons for this include low tax compliance,unclear definition of tax laws,obstacles to information sharing,and inefficient supervision of tax sources.Then,using the case analysis method,a typical case of tax evasion by live-streaming anchors is cited to specifically analyze the specific process and illegal facts of tax evasion by anchors and re-emphasize the current dilemma of personal tax collection and management by anchors.Finally,combining the problems and causes,suggestions for collaborative tax collection and management are put forward from two levels:tax collection and tax source supervision.