Research On The Collection Administration System Of Personal Income Tax For Webcast Income

With the continuous development of Internet technology,the webcast industry has risen rapidly and developed gradually.On the live webcast platform,the anchor gets rewards from the watching users through the live webcast activity,and then the anchor converts the virtual gift rewarded into real currency,thereby making earning from webcast.As a taxpayer of webcast income,the anchor shall pay personal income tax in accordance with laws and regulations.However,the existing personal income tax law is flawed for it does not clearly define the nature of personal income of webcast,and also does not clearly define the taxpayer,tax calculation basis,etc.,making webcast income excluded from Individual Income Tax Law and the Administration of Tax Collection Law,which caused a serious loss of tax sources.Therefore,it is necessary to study the problems of webcast income for incorporating this webcast income into the personal income tax law to levy personal income tax on it.It is not only conducive to the protection of national taxation,but also embodies the fairness of taxation.In addition to the introduction and conclusion,this article includes four parts:The first part is to define the webcast income,including the subjects of referred parties and the contents of the webcast income,and then analyze the legal nature of webcast income.The second part is an analysis of the taxability of webcast.First of all,from the perspective of economics,law and the collection,the webcast income is discussed.Then,from the perspective of personal income tax,this paper analyzes why we should tax the webcast income,which provides a theoretical basis for the webcast income to be included in the regulation of personal income tax.The third part is to construct the physical tax elements of personal income tax formed by webcast income.The analysis is based on the three basic elements: tax subject,tax object,and tax basis.When constructing a taxpayer,this paper mainly analyzes how to determine taxpayers and withholding agents;When constructing the taxation object,starting from the relationship between revenue and income,this paper analyze specifically that the webcast income should be classified into specific taxation objects according to different operating modes;When constructing the tax basis,the solution is proposed for the problems of the tax basis for webcast income under different operating modes.The fourth part is to construct the collection and management elements of personal income tax for webcast income,which is mainly analyzed from the aspects of tax levy methods,tax locations and duration.In terms of levy methods,emphasis is placed on improving self-declaration as well as implementing the source withholding system,and focus on the combination of the two levy methods.With regard to the place and duration of tax payment,the provisions of the current tax law on the place and duration of tax payment are specifically applied according to the different operating modes of the webcast,.