Research On Tax Law Regulation Of Live E-commerce Industry

China’s digital economy has of late years grown with leaps and bounds.Live ecommerce,a typical representative of the digital economy,is rapidly changing people’s shopping patterns and consumption habits with vigor,while also impacting on the traditional tax laws and regulations.Unlike the "single-thread" legal relationship between buyers and sellers under the traditional business model,the live e-commerce model involves complex legal relationships and multiple civil and commercial entities such as buyers,sellers,anchors,MCN agencies,third-party payment platforms,etc.On the one hand,multiple factors such as the complex flow of funds,the problem of information gap between taxpayers and tax authorities,the difficulty of withholding and paying on behalf of the platform have posed greater difficulties for tax authorities in tax collection and management.On the other hand,the cases of many anchors,represented by Viyaaa and Shirley Yim,who have been recovered in taxes,have exposed the serious problem of tax loss behind the huge transaction volume of the live e-commerce industry,triggering widespread discussion and concern.In addition to warning the live e-commerce industry to strengthen tax compliance construction,these cases also reflect some problems in tax regulation and tax law application under the new industry,which not only concern the certainty of tax collection and payment in the live webcasting industry,but also affect the development of the live e-commerce industry,so it is worthy of in-depth study from the perspective of tax laws and regulations.Based on the above-mentioned research background,this study firstly focuses on the analysis of tax subjects and tax objects in the tax legal relationship of the live e-commerce industry from the perspective of the substantive tax law,focusing on the two main taxes involved in the live e-commerce industry,namely VAT and income tax.Then combining with the four types of main participants in the live e-commerce industry chain,and summarizes the characteristics of the tax elements of the live e-commerce industry,namely the uncertainty of tax subjects and the definition of tax objects.Then,from the perspective of tax procedural law,the current situation of the legal regulation of tax collection and administration in the live e-commerce industry is summarized and combined with the empirical analysis of the live e-commerce tax cases published in recent years and the analysis of typical cases,the problems of the tax legal regulation of the live e-commerce industry in China are summarized: the lagging and ambiguity of tax rules,the shortcomings of tax collection and administration and the lack of tax service capacity.Finally,in view of the shortcomings of the taxation and legal system of the live ecommerce industry,four suggestions were made for the taxation and legal system of China’s live e-commerce industry: update the concept of taxation law,improve the taxation legal system,strengthen the taxation collection and management capacity and enhance the taxation service capacity.First and foremost uphold the idea of a neutral and prudent tax code;Subsequently,the existing taxation legal system need be improved by clarifying the criteria for determining the object of taxation,clarifying the rights and responsibilities of withholding and payment agents,and clarifying the substantive and procedural content of the approved levy;Finally,from the perspective of strengthening tax service capabilities,the suggestions are as follows: implement the case guidance mechanism for industry tax management,issue a tax security service manual in the industry,improve hierarchical and categorical tax services.So as to increase taxpayers’ awareness of paying taxes and improve the regulations of tax laws for the live streaming e-commerce industry.