网络直播个人所得税征管问题研究

Research on the Collection and Management of Personal Income Tax on Live Webcast

随着互联网经济的发展,网络直播行业迅速突击形成一大片市场蓝海,吸引了无数人的关注。从税务角度来看,网络直播的收入模式与以往传统的职业大相径庭,其个人所得税的税源以及征管程序没有得到相关部门足够重视,造成非常严重的税款流失。文章首先分析了网络平台个人所得税的管理理论,然后分析了网络直播的个人所得税征管现状,在此基础上分析了现存的征管问题,并提出了解决措施。

With the development of the Internet economy,the live webcast industry has quickly formed a large blue sea of market,which has attracted the attention of countless people.From the tax point of view,the income model of live webcast is quite different from the traditional occupations in the past,and he tax sources and collection and management procedures have not received sufficient attention from relevant departments,resulting in a very serious tax loss.This paper first analyzes the management theory of personal income tax on the network platform,then analyzes the current situation of personal income tax collection and management of live webcast,and on this basis,analyzes the existing collection and management problems and puts forwards some solutions.