Research On Personal Income Tax Issues In Live-streaming E-commerce

In recent years,China’s platform economy has rapidly developed,becoming an important driving force for the high-quality development of China’s economy.As a form of platform economy,live-streaming e-commerce is gaining popularity and gradually replacing traditional e-commerce,being accepted by more and more consumers.Since2016,live-streaming e-commerce has attracted wide attention and more resources have been invested in it.So far,live-streaming e-commerce has linked multiple fields and levels,establishing close relationships with various industries.With the rapid development of live-streaming e-commerce,the emerging occupation of network anchor has continued to expand,creating a new "wealth myth" in the new industry "windfall",relying on their own traffic halo for live-streaming e-commerce and generating high incomes.The rise of live-streaming e-commerce has opened up new tax sources for the country and provided new growth points for China’s economic development.However,the State Administration of Taxation has reported many cases of live-streaming anchors evading personal income tax,among which some well-known anchors involved in tax evasion have attracted widespread attention from academia and society.The illegal behavior of live-streaming anchors evading personal income tax has caused the loss of national tax revenue and seriously damaged social ethics.At present,the taxation issue of personal income tax for live-streaming e-commerce mainly exists in the aspects of policy,collection,and regulation,but the difficulties in tax collection and management are particularly prominent.Therefore,this article mainly studies the taxation issue of personal income tax for live-streaming e-commerce from the perspective of tax collection and management.How to treat the development of live-streaming e-commerce industry with a "tolerant and prudent" attitude,regulate the tax administration of personal income tax in live-streaming e-commerce industry,is an urgent task currently facing us.This article selects the network anchor in the background of platform economy as the specific research object,and carries out research using case study method,literature research method and comparative research method.Firstly,theoretical research is conducted,followed by an analysis of the current situation of live-streaming e-commerce,and a detailed introduction of the research object of this article.Then,the difficulties of personal income tax administration in live-streaming e-commerce are analyzed in combination with the current situation of personal income tax administration for live-streaming anchors.Reason analysis is conducted for the difficulties of personal income tax administration in live-streaming e-commerce,and combined with the case analysis of personal income tax related to live-streaming e-commerce industry.Through the case study method,multiple cases of live-streaming anchors evading personal income tax are selected for in-depth analysis of the characteristics and illegal means of personal income tax evasion by the network anchors in these cases.It is concluded that the current tax laws and regulations in China are relatively backward,there is information asymmetry between live-streaming platforms and tax authorities,tax authorities have weak supervision over live-streaming e-commerce,and local governments have engaged in tax competition,which has caused the problem of live-streaming anchors evading personal income tax.This lays the groundwork for the countermeasures and suggestions in the following sections.In conclusion,this article proposes suggestions to strengthen the personal income tax administration of live-streaming e-commerce industry,including expanding the scope of comprehensive income,enhancing the tax awareness of anchors,improving the level of "tax management through data" of tax authorities,and regulating tax competition among local governments.