Research On Individual Income Tax Compliance Of Network Anchor

With the rapid development of Internet technology,people’s demands are increasingly diversified,and a large number of Internet economic practitioners have emerged under the background of the vigorous development of Internet economy.The webcast industry is booming on the back of this wind.However,due to the diversity of the sources of anchor income,the imperfect tax legal system and the inadequate tax supervision,the tax loss in the field of webcasting has been caused.The overall tax compliance of network anchors is low,and there are a lot of tax non-compliance behaviors.It is urgent to improve the tax compliance of network anchors.First of all,this paper expounds and sorts out the definition and types of tax compliance,and clearly defines the research object of this paper.Based on the expected utility theory,prospect theory,tax equity theory and slope theory,it serves as the theoretical support throughout the full text.Secondly,it defines the connotation of network anchors scientifically and introduces the development status of the webcast industry.It analyzes the income of network anchors and the legal relationship between anchors and live broadcast platforms,sorts out the policies related to the personal income tax of network anchors,and summarizes the tax noncompliance behaviors in the webcast industry.Thirdly,combined with hot topics,the recent cases of tax evasion by network anchors were sorted out to explore the current situation of low tax compliance of network anchors.In Chapter 5,based on the literature review,the development status of the webcast industry and the results of case analysis,the factors affecting the tax compliance of network anchors are summarized,including individual differences of taxpayers,tax system,collection and management system,tax psychology,etc.Chapter six makes an empirical analysis of tax compliance of network anchors from macro and micro levels.At the macro level,the amount of personal income tax loss of network anchors is estimated to support the current situation of low tax compliance.At the micro level,by issuing questionnaires,using SPSS software and factor analysis,the main factors affecting the tax compliance of network anchors are summarized by dimensionality reduction.Finally,put forward specific suggestions.After combing and analyzing the case and empirical results,the main factors affecting the tax compliance of network anchors include : tax psychological factors,tax system factors,tax collection and management factors,tax service factors.Therefore,this paper puts forward suggestions from the above four aspects.Firstly,the awareness of independent tax payment of network anchors should be enhanced,that is,tax publicity should be strengthened,credit management system and tax incentive system should be established.Second,construct a perfect tax collection and management system,establish digital tax collection and management system and hierarchical management system.Third,improve the tax system in the field of network anchors,including improving the identification of taxable income items,clarifying the subject of tax payment,and preventing the abuse of tax policies.Fourth,improve the level of tax service,that is,improve tax handling skills and efficiency,and improve the tax agency system.