Research On The Optimization Of Personal Income Tax Collection For Webcasting

The development of Internet technology has given birth to the new industry of webcasting,which has greatly contributed to the economic development of China.However,the income of profitable groups of webcasters has not yet been clearly stipulated in the newly revised Individual Income Tax Law and its implementing regulations and other laws and regulations,and the taxation authorities are unable to accurately qualify and control the income of webcasters,resulting in the loss of tax sources.Taking the tax evasion case of Weiya as the starting point,this paper analyzes the means and ways of its tax evasion,combines the current situation of China’s webcast personal income tax collection,and dissects the legal loopholes that generally exist in China’s webcast personal income tax collection.Then,based on the two levels of legislation and law enforcement of webcasting personal income tax collection,we analyze where the defects of webcasting personal income tax collection lie.At the legislative level,the legal basis of webcast personal income tax levy is insufficient,the specific taxation object is not clearly defined,and the application of the approved levy model is unclear;at the enforcement level,the legal boundary between tax evasion and tax avoidance,the determination of the division of tax jurisdiction and the discretionary standard of tax evasion penalty for taxpayers are analyzed one by one.Finally,innovative suggestions are given for China’s webcasting personal income tax collection attempts.In terms of perfecting legislation,it is proposed to construct a systematic legal and regulatory system for webcasting,and to refine the provisions concerning webcasting personal tax collection,so as to continuously improve China’s administrative collection from legislation;in terms of optimizing administrative law enforcement,it is proposed to strengthen the mechanism of guidance in the matter and punishment afterwards,to rely on big data and other science and technology,to improve tax service The tax levy should be improved by relying on big data and other science and technology,improving tax services,innovating tax collection methods and improving the level of tax collection;in view of the special and diversified nature of webcasting income,it is proposed to carry out graded and classified tax levy on webcasting income,set up corresponding tax standards and management rules,try to propose a feasible tax levy management model on the new industry of webcasting,further improve and standardize China’s webcasting personal income tax levy and maintain tax Security.