网络直播带货主播税收征管的博弈分析

Game analysis on tax collection and management of online live broadcast host

新业态“直播带货”火爆全国,但一些带货主播偷逃税款的行为,不仅给国家税收造成了损失,还给社会带来了不良风气。为了探究如何有效降低带货主播偷逃税款的概率,建立有关带货主播和税务局之间的博弈模型。分析得出,降低税务局的查税成本以及提高对偷逃税款行为的惩罚成本,能够有效提升主播缴税的意愿,降低其偷逃税款的概率。同时也要完善相应的法律法规,才能更加有效地降低主播偷逃税款的可能性。

While the new business mode of“live broadcast with goods”is popular throughout the country,there are also some prob-lems.Among them,the online live broadcast host’s behavior of evading taxes has not only caused losses to the national tax revenue,but also brought bad atmosphere to the society.In order to explore how to effectively reduce the probability of tax evasion of the online live broadcast host,a static game model between the online live broadcast host and the tax bureau is established respectively.The game model analysis shows that reducing the tax investigation cost of the tax bureau and increasing the punishment cost for tax evasion can effectively enhance the willingness of the online live broadcast host to pay taxes and reduce the probability of tax evasion.And put forward suggestions,we should also improve the corresponding laws and regulations,so as to effectively reduce the possibility of tax evasion of the host.