大数据时代个人所得税征管问题研究——以网络直播为例

Research on Personal Income Tax Collection and Management in the Era of Big Data:Taking Network Broadcast as an Example

通过大数据技术的运用,我国深化税收征管改革已取得一定成效。然而在网络直播新型商业领域,还存在缺乏相应的税收征管法律规范、税收征管技术较为落后等问题,给网络直播个人所得税征管带来较大挑战。为了促进网络直播个人所得税征管工作的合理与高效,应当借鉴域外有效经验并运用大数据技术,健全网络直播个人所得税征管法律体系,进一步提高税收征管信息水平,严格加强网络直播的税源监控。

Through the application of big data technology,China has achieved certain results in deepening the reform of tax collection and management.Nevertheless,in the new business field of webcast,there are still problems such as lack of relevant legal norms for tax collection and management and backward technology for tax collection and management,which has brought great challenges to personal income tax collection and management of webcast.In order to promote the rationality and efficiency of personal income tax collection and administration of webcast,there is need to improve the legal system of personal income tax collection and administration of webcast by drawing on overseas effective experience and applying big data technology,further improve the information level of tax collection and administration and strictly strengthen the tax source monitoring of webcast.