摘要
本文基于网络直播行业发展现状,简要分析该行业高收入人群税收监管难点,借鉴国际经验,从提升纳税人遵从度、建立税收大数据分析平台、加强税务机关监管能力三个维度提出加强网络直播行业高收入人群税收监管的策略及建议。
Based on the current development situation of the livestreaming industry, this paper briefly analyzes the difficulties of tax supervision on the high-income group in this industry, and then puts forward relevant suggestions on strengthening tax supervision of the high-income group in the livestreaming industry from the following three aspects, including improving taxpayers’ compliance, establishing a platform of tax-related big data analysis, and enhancing the tax supervision capability of tax authorities.
作者
吴志峰
石赟
刘钰
WU Zhifeng;SHI Yun;LIU Yu
出处
《国际税收》
CSSCI
北大核心
2022年第11期60-64,共5页
International Taxation In China
关键词
网络直播行业
高收入人群
税收监管
Livestreaming industry
High-income group
Tax supervision