Research On Personal Income Tax Collection And Management Of Network Anchors

In recent years technology has developed more and more rapidly and the Internet has gradually penetrated all areas of society and influenced our lives.During the sudden outbreak of COVID-19 in 2020,when lots of people across the country were quarantined at home,the online live broadcasting industry quickly came into the public view and became a way for people’s daily entertainment.More and more live broadcasting software has made the Internet live broadcast industry develop rapidly.The rapid growth of the webcasting industry,high income,low threshold and easy operation have attracted a large number of job seekers to enter the live broadcasting industry,and the realization ability of live broadcasting platforms is also getting faster and faster.The diversity of income sources and composition forms of network anchors brings great challenges to the collection and management of individual income tax of tax authorities.In 2021,a number of network anchors reported tax evasion,involving a huge amount of money,causing national attention.At the same time,many problems in the collection and management of personal income tax of network anchors were exposed.This paper mainly supports the theory of tax fairness theory,tax compliance theory,information asymmetry theory and tax collection and management efficiency theory to discuss the existing problems of personal income tax collection and management of network anchors.First of all,the related concepts such as personal income tax are defined,the composition and source of the income of network anchors are analyzed,This paper sums up the difficulties in collecting and managing the personal income tax,and analyses the causes of the loss of individual income tax in China and the problems of collecting and managing it from Huang Wei’s case.For network anchor many problems existing in the personal income tax collection and administration,this paper mainly from the live platform,network anchor,tax authorities made the following recommendations: live network platform to carry out the responsibility of the main body,strengthen the management of live network account registration management,and implement the classification management system,the individual income tax withholding obligations in accordance with the law.Online live broadcast platforms and individual studios of anchors should set up account books in accordance with relevant state regulations and actively cooperate with tax authorities in their law enforcement activities.Network anchors themselves cultivate positive awareness of tax payment and strengthen tax publicity services.Tax authorities can conduct online lectures,carry out relevant tax publicity for network anchors,standardize tax payment and enjoy tax preferences according to law.A set of digital tax collection and management mechanism has been established,a national unified tax-related information sharing platform has been established,and big data tax management means and taxpayer identification number system have been used to carry out effective tax supervision on network anchors.Strengthen the daily tax inspection,building a comprehensive system of rewards and sanctions,and evaluate the honest tax-paying network anchors according to the law and regulations,and give incentives and support.For the network anchors who evade tax,the punishment should be increased to increase their illegal costs.