Discussion On The Collection And Management Of Reward Income Tax In China

Emerging trading patterns in the context of "Internet +" have emerged one after another and are no longer limited to a single physical trading model in the past.The network rewards the industry as a new branch of the emerging trading model in the context of "Internet +",which appears in the eyes of consumers.It not only brings a lot of convenience to our daily life,but also challenges the traditional tax collection system of the country to a large extent.China's laws and regulations have not been able to make timely updates,resulting in serious loss of tax sources.Subsequently,China proposed the “Internet + Taxation Action Plan” in 2015 to strengthen the tax collection and management work under the background of “Internet +”.The network rewards this trading model,which is complicated by legal relationships and paperless in transactions.Therefore,it is difficult to identify the taxpayer and the taxation subject in the tax collection and management,the taxable species,the applicable tax rate,the taxation method,and the tax jurisdiction cannot be determined,resulting in a large amount of tax loss.Taxation of traditional transactions,the new trading model is exempt from taxation,and it is inevitable to violate the principle of tax equity.Therefore,it is necessary to conduct relevant discussions on the tax collection and management of online rewards.Therefore,this paper first introduces the connotation of the income taxable income of the network,which leads to the problem of rewarding taxable income on the Internet: it lists three kinds of rewards,but there are few taxes.Then,from the economic level,the legal level and the taxation subject,object and tax incentives,it is analyzed whether the online rewards are taxable.In view of the specific dilemma faced by the current tax collection and management of online rewards,the legal nature and taxpayers of rewards in online rewards are analyzed in detail.It is determined that the legal nature of the network rewards and the taxpayers play a key role in improving China's tax collection and management system.Improve China's tax collection and management system,clarify the scope of online rewards for taxable income,taxation and taxation subjects,taxation methods,and strive to provide a legal basis for taxation and management of online reward behaviors,to prevent rewarding participants from using tax laws.The taxation of evading rewards and incomes has resulted in a reduction in state taxes.From the two perspectives of income tax collection and tax source supervision,the existing tax collection and management system can improve the level of tax collection and management in China,and it can promote the orderly management of tax collection and management in China.Targeted improvement of the network tax collection and management system can promote the establishment of a highstandard and orderly tax collection and management system.