Research On Tax Loss Of Reward Income From Webcast And Its Prevention

Nowadays,thanks to the assistant of the digital economy,Chinese economy is in a stage of rapid development,the country’s economic strength is increasing,and the people’s material and cultural life has been significantly improved,With the vigorous development of information technology and the rise of Internet technology,people’s demand for high-quality life has been difficult to be met by the real economy in the past.Therefore,a new generation of e-commerce model with webcast,small video and other self-media as the main representative mode came into being,providing people with a new way of entertainment and pastime.At the same time,through webcasting,ordinary people can also easily show your life and earn some income.At this stage,the Internet technology has become more and more perfect and mature,and the continuous expansion of the user scale of the development of the online live broadcast industry not only has brought huge economic benefits,but also drove the development of Chinese market economy and pushed the transformation of traditional enterprises.However,with the rapid development of the online live broadcast,various tax issues have arisen behind the huge reward income in the live broadcast room,and news of Internet celebrities evading taxes has been common.In March 2021,the "Opinions on Further Deepening the Reform of Tax Collection and Administration" was released,pointing out that it is necessary to continuously and comprehensively improve the digital upgrade and intelligent transformation of tax collection and administration to cope with the current digital economy and provide taxpayers with a more satisfactory tax business environment.In September of the same year,the General Office of the State Administration of Taxation issued a notice indicating the need to strengthen the daily tax administration for employees in the entertainment field,expressing the need to further strengthen the daily tax management of employees in the entertainment field.It can be seen that the taxation department has always attached great importance to and continued to regulate the taxation order of the webcasting industry.However,at present,it is difficult to identify and effectively collect and manage the nature of the reward income by determining the elements of my country’s traditional tax system and the tax collection management system.Besides,this economic activity is based on the Internet,due to the virtualness of the network.,so that the transaction has a certain concealment.The failure of the collection and management of tipping income undermines the principle of tax fairness and brings about the loss of tax revenue and fiscal revenue.First of all,it introduces the definition of online live broadcast reward income and related concepts such as income tax in the research of this thesis.Then,the necessity and tax-ability of taxation of tipping income from various aspects are analyzed according to the current development and operation mode of online live broadcast.Secondly,through the current status of tax collection and managements analysis,which in the online live broadcast industry in my country and some cases of online anchors evading taxes,it lists some existing problems from the aspects of the main body of online anchors and the objective tax collection and management status,such as the access threshold of the online live broadcast industry.It is relatively low,the tax payment awareness of employees is weak,the current tax law is not clear about the division of reward income,and the digital tax collection and management system is not yet perfect.Finally,this thesis puts forward corresponding effective measures from the aspects of improving relevant tax laws,clarifying the nature of reward income,promoting the digital construction of tax collection and management,and making the tax-related information sharing system promoted,so as to avoid the loss of tax revenue from reward income and ensure the order of the online live broadcast industry developing.