Research On Personal Income Tax Collection And Management Of Live Streaming Anchors

In recent years,with the boom of internet live streaming video industry,live commerce has become one of the most common marketing methods and rapidly developed into the biggest growth point of e-commerce platforms.On April 23,2021,the State Administration of Taxation,in collaboration with the seven departments,issued Measures for The Management of Online Live Broadcast Marketing(Trial),and the disclosure and punishment of several tax-related cases involving well-known head anchors indicated that the whole internet live streaming industry had serious problems of tax evasion and evasion,which became the focus of tax supervision.This paper focuses on the tax collection and management of personal income tax of live streaming anchors and explores the tax supervision issues of emerging economic models brought by live commerce.The content of this paper is mainly divided into five parts: The first part is the introduction,which mainly introduces the background and significance of the topic,research methods,innovation points and shortcomings,and summarizes the relevant research on the tax collection and management of digital economy in foreign countries and the countermeasures for the personal income tax collection and management of internet live streaming video industry in China;The second part is the analysis of the current situation.Based on defining the concept of live commerce and the income composition of live streaming anchors,the tax-related situation of live streaming anchors and the current situation of individual income tax collection and management of live commerce are analyzed.The third part is problem analysis,which mainly analyzes the tax-related disputes of the fans’ reward income of live streaming anchors,and reveals the difficulties in tax source supervision,such as the difficulty in tracking tax-related information,the imperfect tax registration and declaration system,and the unclear jurisdiction and division of tax sources.The fourth part is case analysis.Through two typical cases of Luo Yonghao’s live commerce and Huang Wei’s tax evasion,this part analyzes the individual income tax collection and management problems of live streaming anchors,and summarizes the impact of Huang Wei’s tax evasion case on live commerce and the important role of tax big data in the tax source supervision of live streaming anchors.The fifth part is policy suggestions.Based on problem analysis and case analysis,this chapter puts forward feasible countermeasures such as clarifying the nature of live streaming anchors’ reward income,improving individual income tax source supervision system and related tax collection and management supporting measures,so as to guide the healthy and orderly development of live commerce in China.