Research On Individual Income Tax Collection And Management Of Practitioner In Live Broadcasting Industry

In recent years,with the rapid development of the Internet economy,the live broadcasting industry,as an emerging industry,has attracted a large number of practitioners and achieved rapid development.From 2021 to 2022,tax authorities exposed a number of tax evasion incidents,which attracted national attention due to the huge amount of money.From the side,it also reflects that the personal income tax collection and management problem in the live broadcasting industry has not received enough attention by relevant departments.The development of the live broadcasting industry does not adapt to the current personal income tax collection and management system,which has caused a large amount of tax loss in China.At present,there is an urgent need for a reasonable and perfect tax collection and management system to ensure the healthy development of the live broadcasting industry.Therefore,this thesis takes the personal income tax collection and management of individuals in the live broadcasting industry as the research object,combines with the development status of the live broadcasting industry,analyzes the difficulties in the personal income tax collection and management of the live broadcasting industry,and puts forward his own views on how to improve the personal income tax system and strengthen the tax collection and management of the live broadcasting industry.Based on the theory of information asymmetry,tax compliance and the principle of tax fairness,this thesis analyzes in depth the lack of personal income tax collection and management in the live broadcasting industry,and puts forward corresponding countermeasures and suggestions.The article is divided into five chapters for research.The first chapter mainly introduces the research background,significance,content and method of this article,and sorts out the relevant literature.The literature mainly refers to the difficulties of tax collection and management and countermeasures at home and abroad.The second chapter first to define the concept and characteristics of live webcast,and combined with the development status of live industry classification of network anchor according to the live content,this thesis introduces the live industry chain and profit model,finally on the basis of the necessity of personal income tax collection and administration and tax analysis.The third chapter first summarizes the current situation of the collection and management of the live broadcasting industry,followed by the legal analysis of the Weiya tax evasion case,and mainly introduces how to design the tax evasion scheme and the reflection and enlightenment that can be obtained from the tax evasion case.The fourth chapter analyzes the difficulties in the collection and management of personal income tax in the network live broadcast industry,and points out the problems existing in the collection and management of individual income tax in the live broadcast industry.For example,the identification and information acquisition of tax payers are difficult and tax compliance is low.Chapter five is to improve the countermeasures and suggestions of the tax collection and administration of the network live broadcasting industry.Combined with the current situation of tax collection and administration in China,mainly from the exploring network anchor classification of tax collection and administration mode,improve the network live tax credit system,improve the system of financial accounting to improve the live industry in our country individual income tax collection and administration of reasonable Suggestions.