Research On The Collection And Management Of Personal Income Tax In The Live Broadcast Industry

China’s network economy is born under the background of the rapid development of Internet technology,and plays a very important role in stimulating domestic market consumption,stimulating domestic demand and promoting the internal economic circulation.Under the background of "Internet +",the online live broadcast industry,which is mainly manifested in the form of online live broadcast,has entered the life of the people.The online live broadcast industry has given birth to a new group of Internet practitioners,such as network anchors,live broadcast assistants,product evaluators,etc.,and the online live broadcast has brought huge and diversified benefits to them.However,as the tax collection and administration of the network broadcast industry has not attracted enough attention from the tax department for a long time,most network anchors have not paid full personal income tax on their live broadcast income,which has caused serious tax loss.Therefore,aiming at the current situation of individual income tax not paid or paid in full in the network broadcast industry,this paper studies the collection and administration of the network broadcast individual income tax from the perspective of public administration.This research mainly uses literature analysis,case analysis and data analysis.The various problems in the collection of personal income tax in the online transfer sector have been identified by researchers,summarized and summarized.At the same time,combined with the current situation of personal income tax collection and management of network broadcast,based on the reference to the foreign research results,improve the collection methods and legal regulations of personal income tax of network broadcast industry.This article first explains the theoretical basis of personal income tax collection and management of network live broadcast industry.Secondly,it combs,concludes and summarizes the status quo of personal income tax collection and various existing problems of network live broadcast industry in our country.Then,it carries out a comparative study on the collection methods and legal constraints of personal income tax in complete network live broadcast industry of foreign countries such as the United States,Japan.Finally,on the basis of referring to foreign advanced practices,it puts forward suggestions and opinions on the personal income tax collection and management of Chinese network broadcast.This paper believes that the personal income tax in the network broadcast industry has become a major new tax source,and the collection and management problems are also increasingly apparent.Through the warning of tax cases and the reference of foreign excellent experience,personal income tax collection and management of network live broadcast industry in our country can be improved by improving the tax law,clarifying the income nature of network live broadcast industry,lowering the maximum marginal tax rate,increasing penalties for tax evasion,improving the monitoring and control of tax sources and tax credit system,and unifying the withdrawal rules of live broadcast platforms.Improve the collection and management of personal income tax in the webcast industry,so as to prevent the loss of tax sources and further build a tax regulation system.