Research On The Collection And Management Of Personal Income Tax Under The Internet Gig Economy Format

In recent years,with the development of my country’s economy and social progress,the digital economy has also developed rapidly.In this context,the Internet gig economy developed by relying on the Internet platform has gradually become the main way to achieve shared employment and flexible employment,and is popular among young groups,providing people with a new employment situation.However,the diversification of the gig economy model has enriched the income channels of gig workers,making it difficult for tax authorities to accurately grasp the income of gig workers,resulting in a partial loss of my country’s tax revenue.This paper makes a corresponding analysis and exploration of the tax collection and management of personal income tax in the gig economy format.Aiming at the tax collection and management of personal income tax under the Internet gig economy format,this paper analyzes the problem in depth through the literature analysis method and normative research method,and proposes solutions.The article is divided into five parts.The first chapter is the introduction.The first is the background of topic selection,research significance,literature review and research methods and other basic content.By combing domestic and foreign theoretical research and scholars’ views on the collection and management of personal income tax under the Internet gig economy format,the exploration is based on this.The second chapter first expounds the definition and characteristics of the gig economy.The third chapter expounds the current situation of personal income tax collection and management under the Internet gig economy format.The fourth chapter puts forward the problems existing in the collection and administration of personal income tax under the current Internet gig economy format according to the current situation and the characteristics of the gig economy.The fifth chapter puts forward suggestions based on the problems,such as improving the legal system related to the Internet gig economy,improving the taxation system of personal income tax,realizing information sharing,strengthening technical supervision means,and creating a good taxation supervision environment.