可税性视角下网络主播个税征管问题探究

Tax Collection and Management of Network Anchors under the Perspective of Taxation

网络直播在发展中产生了许多新业态、新形式,网络主播的收入也不断增加。但目前在网络主播的个税征管上存在着多重困境,导致网络直播中税款流失严重。故有必要从经济、法律、征管三方面分析网络主播收入的可税性,从理论上明确对其征税的合法性与可行性,并强调从税法入手进行规制,为网络主播收入的征税问题提出建议。

There are many new formats and forms in the development of webcast,and the income of webcast also increases sharply.However,there are multiple difficulties in the personal tax collection and management of webcast,which leads to serious tax loss in webcast.Therefore,it is necessary to analyze the taxable nature of network anchor income from three aspects of economy,law and tax collection,clarify the legality and feasibility of taxation theoretically,and emphasize the regulation from the perspective of tax law,so as to put forward some suggestions for the taxation of network anchor income.