网络主播个人所得税代扣代缴义务人的确定

Determination of Withholding Agent for Individual Income Tax of Network Anchor

代扣代缴是我国当前个人所得税征收的主要途径,但由于网络主播作为新兴行业且收入来源复杂多样使得针对网络主播的“个税”征管工作困难较大,如何加强针对网络主播“个税”的征管工作成为了我国个税法规制的难点问题,专业的第三方税务服务平台的兴起为上述问题的解决提供了新思路。为了加强针对网络主播行业“个税”的征管工作,首先应明确不同种类网络主播所取得收入的类型,确定其收入所对应的税目种类。其次,在此基础上明确针网络主播“个税”代扣代缴的主要主体为直播平台公司以及经纪公司,最后在承揽合同法律制度的规制基础上,从实践以及理论两方面对委托第三方服务机构针对网络主播“个税”进行代扣代缴可行性进行论证,以推进我国税收公平的实现。

In recent years, with the popularity of the mobile Internet, watching webcast has become one of the main entertainment activities in people’s lives. The advantages of the webcast industry, such as low employment threshold, high expected income and broad market prospects, have attracted a large number of workers to invest in the direct broadcast industry. With the development and improvement of the webcast industry, the network anchor has gradually shown a large-scale and professional growth trend, the trend of network anchor type and specialization is becoming more and more obvious. At present, China’s legal system on how to determine the withholding agent in the field of live webcast involving different types of anchors is still imperfect, and many provisions are more principled and lack of operability;the digitalized tax collection and management capacity of the tax authorities is still in the stage of improvement, and the network anchor lacks clear provisions on the issue of individual tax withholding and payment. It is of great significance for promoting tax compliance, preventing tax loss and ensuring tax fairness to clarify the issues related to the network anchor individual tax withholding agent.