Research On Personal Income Tax Of Live Streamers Of E-Commerce In China

Under the iteration of information technology,the rapid development of the live e-commerce industry has become a new industry in China’s economy.In particular,the "home life" during the new crown epidemic has accelerated the normalization of live e-commerce,playing the role of a new engine for regional economic development and capacity upgrading.The broad development prospect attracts a large number of practitioners to enter the industry,and the income channels and structure of anchors are diversified,and the average income level of the industry is higher than the average salary of traditional industries,but there is a mismatch between the fast-developing e-commerce live broadcasting industry and the current personal income tax system and tax collection and management system in China,resulting in a large amount of tax loss.2021 tax department announced two cases of tax evasion by e-commerce anchors.The two cases announced by the tax authorities in 2021 have exposed this problem to the public,and behind the cases are hidden loopholes in the personal income tax system,tax collection and management,and tax compliance.This article takes the e-commerce live-streaming industry as the background,firstly defines and classifies e-commerce live-streaming anchors conceptually,introduces the business model of the e-commerce live-streaming industry,develops the theoretical support with the information asymmetry theory,tax compliance theory,tax collection efficiency theory and the embodiment of labour income and non-labour income in the e-commerce live-streaming industry,and illustrates the urgency of addressing the challenges posed by the development of the new industry to tax policies The urgency of solving the challenges posed by the development of the new industry to tax policies is explained.The income situation,types of income and taxable income of e-commerce live broadcast anchors in China are analyzed,and the current situation of personal tax collection and administration of e-commerce live broadcast anchors in China is introduced in terms of the relevant tax collection and administration policies and the current situation of practice of anchors,and the scale of personal income tax loss in the e-commerce live broadcast industry in China is estimated as supporting evidence.Secondly,taking Taobao Live as an example,we analyzed the personal tax withholding mode of the live broadcast platform and how the anchors evade tax by changing the nature of income,abusing local tax incentives and underreporting or not reporting tax,and concluded that the problems of personal income tax for e-commerce live broadcast anchors in China lie in the three aspects of tax system,tax collection and management and tax compliance: firstly,the lack of clarity in the nature of business income leads to competing tax items,uneven tax burden between comprehensive income and business income,and irregular implementation of local tax incentives.Firstly,from the lack of clarity of the nature of business income leading to competing tax items,the uneven tax burden between comprehensive income and business income,which is against the fairness of personal tax,and the irregular implementation of local tax preferential policies,it is concluded that the current tax system of China’s personal income tax is not sound.Thirdly,the low rate of independent filing by anchors and the weak binding force of tax penalties concludes that the awareness and compliance ability of anchors in tax compliance are not strong.Finally,based on the above analysis,we propose suggestions for improving China’s personal income tax system,strengthening the personal tax collection and administration of anchors,and enhancing the compliance awareness and compliance ability of anchors,based on the characteristics of e-commerce live broadcast anchors.