The Research On Tax Collection And Management Of E-Commerce Live Broadcast Industry

With the continuous growth of per capita disposable income of residents and the vigorous development of Internet technology in recent years,e-commerce live broadcast,as a new industry in China,has achieved rapid development.At the beginning of 2020,the COVID-19 broke out in succession at home and abroad,and the e-commerce economy,especially the live broadcast with goods,showed huge market development space.As of December 2021,the number of live broadcast users of e-commerce in China had reached 464 million,reaching about 44.9% of the total Internet users.The new economic model represented by e-commerce live broadcast and online celebrity economy has played a positive role in promoting economic prosperity and increasing employment,and has gradually become an important force in China’s economic development.However,due to the lack of a perfect industry system and a good development order in the e-commerce live broadcast industry,many e-commerce live broadcast platforms,e-commerce live broadcast service institutions and e-commerce live broadcast publishers have weak tax awareness,do not actively file or falsely file tax returns.In the past year,e-commerce anchors represented by Zhu Chenhui,Lin Shanshan,Viya,Ping Rong,Sun Zixuan and others have committed tax evasion.Because of the large amount and bad nature of tax evasion,it seriously disrupted the order of tax collection and management,damaged the tax environment of fair competition,and was not conducive to the realization of the vision of preventing income polarization and common prosperity.From the tax perspective,due to the different income models of e-commerce live broadcast and traditional occupations,the relevant tax departments have not paid enough attention to the tax sources and collection and management procedures of personal income of e-commerce live broadcast,resulting in a very serious tax loss.Therefore,the expansion of e-commerce live broadcast economy also poses new challenges to China’s tax collection and management system and supervision technology due to its complex business patterns,profit models,labor relations,etc.Viya,as the head anchor with high income,has great influence,but has not paid the corresponding taxes.So in this paper,taking the tax evasion case of Viya as an example,from the perspective of tax collection efficiency,tax fairness,tax compliance and information asymmetry,this paper discussed the problems of tax collection and administration involved in the e-commerce live industry in practice and put forward the corresponding suggestions from the actual.The paper is divided into five chapters,the first chapter of the selected topic background,significance,ideas and methods,and sort out the domestic and foreign literature related to the tax collection and management of the e-commerce live broadcast industry.Chapter Two first elaborates concepts related to tax collection and management of e-commerce live broadcast industry,such as e-commerce live broadcast,e-commerce anchor,golden tax system,and tax by numbers,and then introduces the relevant theories of personal income tax collection and management.The third chapter first introduces the scale and organizational structure of the e-commerce live broadcast industry,then analyzes the income from live broadcasting with goods from three aspects of income,tax system and personal income tax loss,and finally summarizes the relevant tax collection and management measures for the e-commerce live broadcast industry.The fourth chapter takes Viya’s tax evasion case as an example to sort out the ways of tax evasion.First of all,it introduces Viya’s tax evasion case in detail from three perspectives of business model,tax violations and tax burden analysis,and analyzes the process of Viya’s tax evasion being discovered by the big tax data from the golden tax system;Secondly,it summarizes the five characteristics of the live broadcast of goods smuggling and tax evasion;Finally,Viya’s tax evasion case is taken as the starting point to comprehensively summarize the difficulties of tax governance in the e-commerce live broadcast industry,which are respectively reflected in two aspects: imperfect tax legal system,inadequate tax collection and supervision.The fifth chapter is countermeasure research.Combined with the realistic situation of tax collection and administration of the e-commerce live broadcast industry in our country,the suggestions on personal income tax collection and management in the live broadcast industry are mainly put forward from two aspects:improving tax policies and innovating ways of tax collection and administration.This article has carried on the innovation in three aspects: First,the novelty of the research case.E-commerce anchor tax cases have occurred frequently in the past two years.Since e-commerce live broadcast is an emerging industry,there are not many studies on the tax collection and management of anchors’ personal income.Viya has not only set the record of turnover and number of viewers on the whole network,but also set the record of tax evasion and evasion of personal income tax in China.This paper starts with the study of Viya’s tax evasion case,and introduces in detail the various taxes and taxation difficulties involved in the anchor’s personal income.The case is authentic and typical,which is helpful to enrich the existing theory and play a supplementary reference role.Second,the novelty of the research viewpoint.Although the new Individual Income Tax Law has added relevant anti tax avoidance rules,which also provides a legal basis for the establishment of the anti tax avoidance rules system for individual income tax,it does not fully and effectively regulate tax evasion.Starting from the case,this paper details the general anti tax avoidance rules and special anti tax avoidance behaviors,and takes Viya tax case as the starting point to improve the definition of "reasonable business purpose" and "economic substance standard" in the anti tax avoidance provisions of the new Individual Income Tax Law.In addition,this paper puts forward reasonable suggestions on regulating tax preferential policies such as the verification and collection system to reduce the possibility of e-commerce live broadcast platforms companies,brokerage companies and anchors using loopholes in laws and regulations to avoid tax payment.Third,the research angle is innovative.Establish and deepen the relationship between tax administration by numbers and tax evasion in e-commerce live broadcast industry,analyze and summarize tax evasion in emerging industries.In the context of digital economy,in-depth research on tax collection and management in the e-commerce live broadcast industry and e-commerce anchors,and put forward suggestions on how to use big data technology to identify tax evasion.