Study On Tax Collection And Administration Of Network Anchors’ Personal Income Tax

In recent years,the rapid development of the Internet has laid a good foundation for the development of online live broadcasting.Meanwhile,the epidemic has affected the development of offline economy,and the development of online live broadcasting industry is unstoppable.The Webcast industry has a broad development prospect.Some anchors have a large number of loyal "fans" and their overall high income attracts a large number of job seekers to enter the Webcast industry.However,it is difficult for tax authorities to supervise network anchors due to their diversified income sources and hidden payment methods.There are still some problems in the collection and administration of network anchors’ personal income tax.Anchors evade tax frequently.The tax evasion cases of the head anchors such as Wei Ya and Sydney have aroused public attention on the collection of network anchors’ personal income tax.Network anchors’ evasion of tax leads to a large amount of national tax loss,which violates the principle of tax fairness.It is urgent to perfect the loopholes of network anchors’ individual income tax collection and management system to ensure that network anchors pay full tax.This thesis takes the booming live streaming industry as the background,information asymmetry theory,tax compliance theory and tax game theory as the theoretical support to discuss.First,the basic concept and characteristics of anchors are defined,and anchors are classified according to their live broadcast content and the relationship between anchors,platforms and unions.The sources of anchors’ income and applicable tax items were analyzed after briefly introducing the status quo of anchors’ development and the current situation of personal income tax collection and administration by the tax authorities in China.Through the introduction of three typical tax evasion cases of e-commerce streamers,e-sports game anchors and entertainment anchors,it is concluded that the main evasion means of network anchors are to set up intermediate companies to convert the nature of income,sign false contracts to hide real income,fail to handle tax declaration according to law,abuse of local tax preferential policies,etc.Finally,the paper analyzes the personal tax collection and management of anchors in the live broadcasting industry,mainly from three aspects: the imperfect tax system,the difficulty of tax collection and management,and the low degree of independent tax compliance.At the same time,it puts forward countermeasures and suggestions for the problems existing in these three aspects.At the level of tax system,it proposes to clarify the nature of income,optimize the tax rate structure and improve the preferential tax policies.At the level of tax collection and administration,it is suggested to strengthen the regulation of tax sources,and upgrade and improve the tax declaration system.In terms of taxpayers’ tax compliance,it is necessary to strengthen publicity to improve service quality,perfect tax payment credit system,increase the cost of anchors’ tax evasion,and strengthen guidance and protection for anchors.