Research On Tax Collection And Management In The Webcast Industry

With the continuous development of the Internet economy,online live streaming has become the most popular emerging business form,playing an extremely important role in promoting economic development,stabilizing employment,and enriching cultural needs.However,it is inevitable that new things will produce some gray areas,even "barbaric growth".This year’s 315 party also exposed the live broadcast chaos.The online live streaming industry is different from traditional business models in that its business model is relatively special.Online live streaming platforms,brokerage companies,online anchors,and third-party enterprises have complex relationships,involving multiple entities,diverse types of live streaming,complex profit models,numerous employees,and novel business models,which pose new challenges to tax regulation,leading to frequent tax evasion and payment issues.The recognition and measurement of accounting in the live streaming industry have a great impact on tax revenue.When tax authorities conduct tax collection and management of the live streaming industry,they need to continuously obtain accounting information of live streaming related enterprises to meet most of the needs of tax collection and management.The tax payers related to the live streaming industry should timely and prepare for the disclosure of accounting information,providing true and effective accounting information for tax collection and management,continuously improving tax credit while improving tax collection and management efficiency,and achieving a win-win situation.This article adopts literature research and case study methods to study and focus on the online live streaming industry and business models from the perspectives of information asymmetry theory,tax compliance theory,and tax collection and management efficiency theory.It demonstrates the feasibility and urgency of strengthening the standardization of tax collection and management issues in the online live streaming industry,providing a theoretical basis for future research on tax collection and management issues in the online live streaming industry.The necessity of research on the sources of income,types of taxes involved,and accounting in the live streaming industry has been presented.In the early theoretical research,the legal relationships between several entities involved in the online live streaming industry have been clearly sorted out,as well as the main types of taxes involved,laying the foundation for determining the nature of taxation in the future.Then,taking Company D as an example,the tax situation was listed and the existing problems were analyzed.Based on Company D’s case study,the operating mode of the entire online live streaming industry was understood,which was applicable to the entire online live streaming industry.The current tax collection and management status and problems in the online live streaming industry were analyzed,including four aspects: lagging tax collection and management legal system,weak tax monitoring,outdated tax collection and management technology,and weak taxpayer tax awareness.Finally,countermeasures and suggestions are proposed for the current tax collection and management of the online live streaming industry,including improving the legal system of tax collection and management,optimizing the tax supervision system of the live streaming industry,strengthening the construction of tax collection and management technology,and improving taxpayers’ awareness of tax declaration.This article combines current hot issues to comprehensively analyze the tax related issues of the entire industry,and innovatively combines case analysis to insinuate the entire online live streaming industry from case analysis,and puts forward some feasible suggestions for improving the tax collection and management of the online live streaming industry...