A Study On The Tax Risks And Countermeasures Of Personal Income Tax On Live-streaming E-commerce

The outbreak of COVID-19 in 2020 has dealt a severe blow to the global economy,including China’s.With its intuitive interaction,low price promotion and other advantages,live streaming e-commerce rose to prominence and once became an important way to promote economic recovery since the epidemic.As one of the typical representatives of the new economic model in the new era,this new business form has not only injected strong vitality into China’s consumer market,but also created a large number of jobs.While the industry is booming,potential risks are also emerging.Compared with traditional industries,the income pattern and tax-related types of network anchors have undergone great changes,including sales commission,pit fees and fans’ rewards and other forms of income,providing opportunities for network anchors with mixed good and bad to evade taxes.Therefore,it is an important subject that cannot be ignored to study the tax-related issues of the network live streaming industry,prevent its tax risks and strengthen supervision and governance。This paper focuses on the issue of personal income tax on live streaming ecommerce,starts with the overall composition of the industrial chain of live streaming ecommerce,and finds that there are different labor relations among network anchors,live streaming platforms and live streaming unions,with different income properties and taxrelated types.However,the perfection of tax collection system has certain lag,which provides the possibility for network anchors to evade tax evasion.Based on the "Weiya case",this paper analyzes the means of tax evasion commonly used by network anchors,and finds that there are so many loopholes.On the one hand,the personal income tax system needs to be improved,and on the other hand,there are also unclear laws and regulations,lagging collection and management means,small punishment and insufficient supervision ability.Through industry chain sorting,case analysis and data calculation,this paper puts forward relevant suggestions on the basis of problems found: In order to promote the standardized and healthy development of the live streaming industry,it needs the joint efforts of the live streaming platforms,network anchors and relevant national departments.The national level should carry out top-level design and overall planning,improve laws and regulations and individual income tax system.Tax authorities need to continuously improve the informatization level of tax collection and administration,comprehensively track and strictly supervise the entire industrial chain,strengthen the publicity of tax law,improve tax compliance of taxpayers,urge the coordination and cooperation of live streaming platforms and network anchors,and guide the healthy and orderly development of the online live streaming industry.