Study On The Collection And Administration Of Personal Income Tax In Network Broadcast Industry

For the past few years,along with the fast developing of the internet technique in China,the online economy has come into being at a historical time,which has been an important impetus for the promotion of consumption and economic growth.At the same time,the network economy also breeds a number of practitioners related to the network,such as network broadcast,network finance,sharing economy and other different new business models have also emerged.The income of the employees of these new models has completely broken the traditional way of income which mainly depends on wages and salaries and labor remuneration.Although the diversification of payment methods in this new industry greatly expands the income channels of employees in this new industry,it also causes the tax administration to have a hard time keeping an accurate check on the earnings of staff in this sector,particularly on the Internet.As a result,a large number of tax evaders appear,resulting in a part of the tax loss in China.This paper firstly starts with the definition of network broadcast and network anchor,the types of network broadcast,the concept of personal income tax and the concept of tax collection and management,and then analyzes the principles and theoretical basis involved in the collection and management of personal income tax in the network broadcast industry.Secondly,it analyzes the development status of network broadcast industry in China and the collection and management status of individual income tax in this industry.Thirdly,through the typical cases of personal income tax collection and management in the network live broadcasting industry,the author analyzes the problems existing in the personal income tax collection and management,such as the low efficiency of collection and management,the imperfect tax declaration system,the imperfect tax credit rating system and the incomplete tax-related information sharing system.Finally,in view of the above problems,the following countermeasures and schemes are proposed: first,to improve the efficiency of personal income tax collection and management in the network broadcast industry;The second is to improve the personal income tax declaration system of the network broadcast industry;The third is to optimize the tax credit rating system of the network broadcast industry;The fourth is to improve the taxrelated information sharing system of the online live broadcast industry.In summary,under the background of administering taxes according to law,it is hoped that the suggestions put forward in this paper can provide guidance for the development of the industry,enhance the compliance awareness of the entire industry,and promote the healthy and orderly development of the industry.